Registration number: 07605262

Inventing Itineraries Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Inventing Itineraries Limited

Company Information

Director

Mrs H Beaumont

Registered office

Midway House Herrick Way Staverton Cheltenham England GL51 6TQ

Accountants

Harbour Key Limited Midway House Herrick Way Staverton Cheltenham GL51 6TQ

Inventing Itineraries Limited

(Registration number: 07605262)
Balance Sheet as at 30 September 2025

	Note	30 September 2025 £	30 April 2024 £
Fixed assets
Tangible assets	5	-	3,433
Current assets
Debtors	6	-	43,399
Cash at bank and in hand		17,435	59,174
		17,435	102,573
Creditors: Amounts falling due within one year	7	(4,733)	(38,836)
Net current assets		12,702	63,737
Total assets less current liabilities		12,702	67,170
Provisions for liabilities		-	(858)
Net assets		12,702	66,312
Capital and reserves
Called up share capital		100	100
Retained earnings		12,602	66,212
Shareholders' funds		12,702	66,312

For the financial period ending 30 September 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 accounts for the period in question in accordance with section 476; and
•	The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 9 June 2026
 

......................................... Mrs H Beaumont Director

Inventing Itineraries Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 September 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:
Midway House
Herrick Way
Staverton
Cheltenham
GL51 6TQ
England

These financial statements were authorised for issue by the director on 9 June 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.

The presentational currency of the financial statements is British Pound £, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are round to the nearest £.

Going concern

The company ceased trading on 30 September 2025 and therefore the accounts have been prepared on a basis other than going concern. The company’s fixed assets have been disposed of and all the assets and liabilities are classified as current.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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 the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Inventing Itineraries Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 September 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profits.

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
Office equipment	25% reducing balance

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.

Trade debtors

Trade debtors are amounts due from customers for 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.

Inventing Itineraries Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 September 2025

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	881	937

Inventing Itineraries Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 September 2025

5	Tangible assets

	Office equipment  £	Total £
Cost or valuation
At 1 May 2024	6,182	6,182
Disposals	(6,182)	(6,182)
At 30 September 2025	-	-
Depreciation
At 1 May 2024	2,749	2,749
Charge for the year	881	881
Eliminated on disposal	(3,630)	(3,630)
At 30 September 2025	-	-
Carrying amount
At 30 September 2025	-	-
At 30 April 2024	3,433	3,433

6

Debtors

Current	2025 £	2024 £
Trade debtors	-	12,145
Prepayments	-	31,254
	-	43,399

Inventing Itineraries Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		-	65
Other creditors	8	4,733	38,771
		4,733	38,836

8	Related party transactions

Transactions with the director

At the balance sheet date, the company owed a director £Nil (2024: £470). There are no repayment terms or interest charged.

Transactions with shareholders

At the balance sheet date, the company owed the shareholders £Nil (2024: £494). There are no repayment terms or interest charged.