Registration number: 04254795

Buckley Tours Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 8

Buckley Tours Limited

(Registration number: 04254795)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	2,000	4,000
Tangible assets	5	1,262,202	950,713
		1,264,202	954,713
Current assets
Stocks	6	4,097	3,830
Debtors	7	2,564,256	2,382,539
Cash at bank and in hand		72,150	80,610
		2,640,503	2,466,979
Creditors: Amounts falling due within one year	8	(160,732)	(262,166)
Net current assets		2,479,771	2,204,813
Total assets less current liabilities		3,743,973	3,159,526
Provisions for liabilities		(314,229)	(228,300)
Net assets		3,429,744	2,931,226
Capital and reserves
Called up share capital		100	100
Retained earnings		3,429,644	2,931,126
Shareholders' funds		3,429,744	2,931,226

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 May 2026 and signed on its behalf by:
 

......................................... Mr R Buckley Director

Buckley Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Thorne Road
Blaxton
Doncaster
South Yorkshire
DN9 3AX

These financial statements were authorised for issue by the Board on 8 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when a tour has begun.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Buckley Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	15% reducing balance per annum
Fixtures, fittings and equipment	15% reducing balance per annum
Leasehold property improvements	10% straight line per annum

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5% straight line per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Buckley Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Buckley Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 23 (2024 - 20).

Buckley Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	235,000	235,000
At 31 December 2025	235,000	235,000
Amortisation
At 1 January 2025	231,000	231,000
Amortisation charge	2,000	2,000
At 31 December 2025	233,000	233,000
Carrying amount
At 31 December 2025	2,000	2,000
At 31 December 2024	4,000	4,000

5	Tangible assets

	Leasehold property improvements £	Furniture, fittings and equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	100,450	40,631	1,946,496	2,087,577
Additions	-	38,747	623,106	661,853
Disposals	-	-	(350,790)	(350,790)
At 31 December 2025	100,450	79,378	2,218,812	2,398,640
Depreciation
At 1 January 2025	94,224	15,840	1,026,800	1,136,864
Charge for the year	1,931	9,531	189,440	200,902
Eliminated on disposal	-	-	(201,328)	(201,328)
At 31 December 2025	96,155	25,371	1,014,912	1,136,438
Carrying amount
At 31 December 2025	4,295	54,007	1,203,900	1,262,202
At 31 December 2024	6,226	24,791	919,696	950,713

Buckley Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Stocks

	2025 £	2024 £
Other inventories	4,097	3,830

7

Debtors

	2025 £	2024 £
Trade debtors	1,160,417	1,056,114
Other debtors	1,305,008	1,147,749
Prepayments	98,831	178,676
	2,564,256	2,382,539

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Taxation and social security		31,704	-
Corporation tax		94,268	217,707
Other creditors		2,221	2,042
Accrued expenses		32,539	42,417
		160,732	262,166

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £Nil (2024 - £18,750).

Buckley Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

10	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
Mr R Buckley
Directors current account	(794,075)	(137,757)	60,274	(871,558)

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
Mr R Buckley
Directors current account	(533,116)	(340,196)	79,237	(794,075)

Other transactions with directors

The director's loan is interest free, unsecured and repayable on demand.