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Registered number: 07337552 JUST RESORTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
JUST RESORTS LIMITED COMPANY INFORMATION
Directors | G T Ashton
| Ms V S Ashton
Company secretary | G T Ashton
Registered number | 07337552
Registered office | Moongate
| Chelford Road, Prestbury
| Macclesfield
| SK10 4AW
Accountants | White Hart Associates (London) Limited
| Chartered Accountants and Statutory Auditors
| 2nd Floor, Nucleus House
| 2 Lower Mortlake Road
| Richmond
| TW9 2JA
JUST RESORTS LIMITED CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 10
JUST RESORTS LIMITED REGISTERED NUMBER: 07337552 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | As restated 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 32,925 |  | 6,558
|  |  | 32,925 |  | 6,558
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 414,902 |  | 507,547 |
Cash at bank and in hand | 6 | 152,505 |  | 136,690 |
|  | 567,407 |  | 644,237 |
Creditors: amounts falling due within one year | 7 | (288,869) |  | (404,007) |
Net current assets |  |  | 278,538 |  | 240,230
Total assets less current liabilities |  |  | 311,463 |  | 246,788
Creditors: amounts falling due after more than one year | 8 |  | (984,761) |  | (1,012,138)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | - |  | (868) |
|  |  | - |  | (868)
Net liabilities |  |  | (673,298) |  | (766,218)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Share premium account |  |  | 25,000 |  | 25,000
Profit and loss account |  |  | (698,398) |  | (791,318)
|  |  | (673,298) |  | (766,218)
Page 1
JUST RESORTS LIMITED REGISTERED NUMBER: 07337552 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 June 2026.
Ms V S Ashton
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
JUST RESORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Just Resorts Limited is a private company limited by shares and incorporated in England under registered number 07337552. Its registered office is at Moongate Chelford Road, Prestbury, Macclesfield SK10 4AW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised on the date of departure. Page 3
JUST RESORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
JUST RESORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as per the table below. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 15% | reducing balance and 33% straight line
|  |  |  | Website development | - | 20% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 5
JUST RESORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Average number of employees | 3 | 2
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2025 | 52,457
| Additions | 31,610
| At 31 December 2025 | 84,067
| Depreciation |
| At 1 January 2025 | 45,899
| Charge for the year on owned assets | 5,243
| At 31 December 2025 | 51,142
| Net book value |
| At 31 December 2025 | 32,925
| At 31 December 2024 | 6,558
Page 6
JUST RESORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | As restated 2024
|  |  |  |  | £ | £
| Trade debtors | 152,466 | 236,903
| Other debtors | 211,988 | 195,671
| Prepayments and accrued income | 33,044 | 74,973
| Deferred taxation | 17,404 | -
|  | 414,902 | 507,547
| Included in prepayments and accrued income is an amount of £31,374 (2024: £55,578) which relates to prepaid suppliers for holidays departing after 1 January 2026.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 152,505 | 136,690
|  | 152,505 | 136,690
Page 7
JUST RESORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,233 | 9,955
| Other taxation and social security | 2,742 | 2,992
| Other creditors | 9,696 | 6,850
| Accruals and deferred income | 272,198 | 384,210
|  | 288,869 | 404,007
| Included in accruals and deferred income is an amount of £268,198 (2024: £380,210) which relates to deferred revenue for departures after 1 January 2026. Included in Bank Loans is a Coronavirus Bounce Back loan taken out by the company. The loan is for a term of 6 years, with no capital repayments due for the first 12 months. There is also no interest payable for the first 12 months, with a rate of 2.5% per annum charged thereafter.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | As restated 2024
|  |  |  |  | £ | £
| Bank loans | - | 4,259
| Other creditors | 984,761 | 1,007,879
|  | 984,761 | 1,012,138
Page 8
JUST RESORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (868)
| Charged to profit or loss | 18,272
| At end of year | 17,404
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (7,596) | (868)
| Tax losses carried forward | 25,000 | -
|  | 17,404 | (868)
| A deferred tax asset has been recognised in respect of £100,000 of the company's carried forward losses at a rate of 25%, giving a deferred tax asset of £25,000. The company has total carried forward losses of £745,426, however a deferred tax asset has only been recognised to the extent that it is considered recoverable based on the level of future taxable profits expected.
10. | Pension commitments
The company operates a defined contribution scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension charge represents contributions payable by the company to the fund and amounted to £362 (2024: £209).
11. | Related party
As at 31 December 2025, the company was owed £210,804 (2024: £193,561) from Just La Manga Limited, a company partially owned by Ms V S Ashton. This amount is included within debtors. Page 9
JUST RESORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Transactions with directors
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at the start of the year | 1,007,879 | 1,015,406
| Movement during the year | (23,118) | (7,527)
|  | 984,761 | 1,007,879
13. | Controlling party
The ultimate controlling party is Ms V S Ashton, a director, by virtue of her beneficial ownership of the entire issued share capital in the company.
Page 10