HolidaySupermarket.com Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05920964

HolidaySupermarket.com Limited

Filleted Unaudited Abridged Financial Statements

31 August 2025

HolidaySupermarket.com Limited

Abridged Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,878	3,561

Current assets

Debtors	566	676
Cash at bank and in hand	136	2,254
	----	-------
	702	2,930

Creditors: amounts falling due within one year	69,811		65,586
	--------		--------
Net current liabilities		69,109	62,656
		--------	--------
Total assets less current liabilities		( 66,231)	( 59,095)

Provisions

Taxation including deferred tax	547	677
	--------	--------
Net liabilities	( 66,778)	( 59,772)
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 66,878)	( 59,872)
	--------	--------
Shareholders deficit	( 66,778)	( 59,772)
	--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of financial position for the year ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

HolidaySupermarket.com Limited

Abridged Statement of Financial Position (continued)

31 August 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 18 May 2026 , and are signed on behalf of the board by:

H.S. Kundi
Director

Company registration number: 05920964

HolidaySupermarket.com Limited

Notes to the Abridged Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is c/o Daw White Murrall, 1 George Street, Snow Hill, Wolverhampton, WV2 4DG.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company has undertaken a full review of its trading position and invested significant sums in a new website. The director introduced funds to finance this redevelopment. There was a loan to the company from the director which will only be repaid when the company has sufficient working capital to meet such repayment. Whilst there can be no certainty as to when and how the business will return to normal, the director is satisfied, based on the above that as many measures are in place as practicably possible to allow the business to continue to meet its obligations and, therefore, that it its appropriate to prepare the accounts on the going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for commissions earned, stated net of discounts and of Value Added Tax. Revenue from commissions earned is recognised by reference to when the underlying transactions take place that it is probable that economic benefits will flow to the company.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Trade Marks	-	50% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Intangible assets

	£
Cost
At 1 September 2024 and 31 August 2025	2,582
	-------
Amortisation
At 1 September 2024 and 31 August 2025	2,582
	-------
Carrying amount
At 31 August 2025	–
	-------
At 31 August 2024	–
	-------

5. Tangible assets

	£
Cost
At 1 September 2024	22,955
Additions	833
	--------
At 31 August 2025	23,788
	--------
Depreciation
At 1 September 2024	19,394
Charge for the year	1,516
	--------
At 31 August 2025	20,910
	--------
Carrying amount
At 31 August 2025	2,878
	--------
At 31 August 2024	3,561
	--------

6. Deferred tax

The deferred tax included in the abridged statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	547	677
	----	----

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Unused tax losses	547	677
	----	----

7. Financial instruments

Financial instruments such as trade debtors, cash and trade creditors arise directly from the companys's operations.

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
H.S. Kundi	( 64,763)	( 3,443)	( 68,206)
	--------	-------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
H.S. Kundi	( 58,345)	( 6,418)	( 64,763)
	--------	-------	--------

9. Related party transactions

The company was under the control of H.S. Kundi throughout the year. H.S. Kundi is the managing director and majority shareholder.