REGISTERED NUMBER: 08184828 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WAYFAIRER TRAVEL LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Stevens

R J A Van Den Bergh

REGISTERED OFFICE:

1 Stables Office

Edenhall

Penrith

Cumbria

CA11 8ST

REGISTERED NUMBER:

08184828 (England and Wales)

ACCOUNTANTS:

Christian Douglass Accountants Limited

Chartered Accountants

The Old Stables

Edenhall

Penrith

CA11 8ST

FIXED ASSETS

Intangible assets

4

1,045,058

868,206

Tangible assets

5

28,543

30,588

1,073,601

898,794

CURRENT ASSETS

Debtors

6

3,957,402

3,289,902

Cash at bank

49,129

6,161

4,006,531

3,296,063

CREDITORS

Amounts falling due within one year

7

5,169,429

4,400,231

NET CURRENT LIABILITIES

(1,162,898

)

(1,104,168

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(89,297

)

(205,374

)

CREDITORS

Amounts falling due after more than one year

8

21,976

24,060

NET LIABILITIES

(111,273

)

(229,434

)

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

99,975

99,975

Retained earnings

(211,348

)

(329,509

)

(111,273

)

(229,434

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

J A Stevens - Director

1.	STATUTORY INFORMATION

Wayfairer Travel Ltd is a private company, limited by shares, registered in England and Wales. The company's registration number is 08184828 and its registered office address is 1 Office Stables, Edenhall, Penrith, Cumbria, CA11 8ST.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

At the balance sheet date the company had net liabilities of £111,273 (2024: net liabilities of £229,434). The directors have reviewed the ongoing business operation and confirmed that the company is able to meet its financial obligations for the foreseeable future. The directors therefore consider that the financial statements should be prepared on a going concern basis.

Turnover

Turnover represents the aggregate amount of revenue from the provision of holidays to customers in the ordinary course of business. Revenue is recognised on the date of departure and the related cost of holiday and flights are charged to the profit and loss account on the same basis.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

868,206

Additions

176,852

At 31 December 2025

1,045,058

NET BOOK VALUE

At 31 December 2025

1,045,058

At 31 December 2024

868,206

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

62,738

Additions

2,993

At 31 December 2025

65,731

DEPRECIATION

At 1 January 2025

32,150

Charge for year

5,038

At 31 December 2025

37,188

NET BOOK VALUE

At 31 December 2025

28,543

At 31 December 2024

30,588

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,570,733

1,311,999

Other debtors

2,386,669

1,977,903

3,957,402

3,289,902

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

575,734

444,715

Trade creditors

2,245,454

1,934,125

Taxation and social security

50,771

92,262

Other creditors

2,297,470

1,929,129

5,169,429

4,400,231

Other creditors includes deferred income of £2,264,770 (2024: £1,906,702) relating to holiday bookings made during the financial year which have a departure date post year end.

Trade creditors include amounts payable to suppliers in respect of holiday bookings made during the financial period. These balances arise from direct costs associated with holidays sold to customers but not yet taken at the reporting date.

In accordance with FRS 102, these liabilities are recognised at the amount expected to be settled and represent financial liabilities measured at amortised cost. Settlement will occur as the related holidays are fulfilled, with payments made to suppliers in line with customer departure dates and contractual terms.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

21,976

24,060