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PROGRESSIVE TOURS LIMITED

Registered Number
00450807
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

PROGRESSIVE TOURS LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | TOETTCHER, Ben Alexander
| TOETTCHER, Elizabeth Ann

Company Secretary | TOETTCHER, Ben Alexander

Registered Address | 46 Bois Lane
| Amersham
| HP6 6BX

Registered Number | 00450807 (England and Wales)

PROGRESSIVE TOURS LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 87,500 |  |  |  | 93,750
Tangible assets | 4 |  |  | 67,469 |  |  |  | 85,072
|  |  |  | 154,969 |  |  |  | 178,822
Current assets |  |  |  |  |  |  |  |
Debtors |  | 358,980 |  |  |  | 328,150 |  |
Cash at bank and on hand |  | 249,703 |  |  |  | 186,032 |  |
|  | 608,683 |  |  |  | 514,182 |  |
Creditors amounts falling due within one year |  | (159,421) |  |  |  | (142,118) |  |
Net current assets (liabilities) |  |  |  | 449,262 |  |  |  | 372,064
Total assets less current liabilities |  |  |  | 604,231 |  |  |  | 550,886
Creditors amounts falling due after one year |  |  |  | (31,667) |  |  |  | (51,667)
Net assets |  |  |  | 572,564 |  |  |  | 499,219
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 50,000 |  |  |  | 50,000
Profit and loss account |  |  |  | 522,564 |  |  |  | 449,219
Shareholders' funds |  |  |  | 572,564 |  |  |  | 499,219

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2026, and are signed on its behalf by:
TOETTCHER, Ben Alexander Director Registered Company No. 00450807

PROGRESSIVE TOURS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| The director has, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Hence it continues to adopt the going concern basis of accounting in preparing the financial statements. The assessment period for the purposes of considering going concern is the 12 months from the date on which these financial statements are signed.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years. 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: Intangible fixed assets - 5% 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 fixed assets and depreciation
--- | ---
| 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 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:

|  | Straight line (years)
| Fixtures and fittings | 5
| Vehicles | 5
| Office Equipment | 4

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 6 |  | 6

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 October 24 | 125,000
| At 30 September 25 | 125,000
| Amortisation and impairment
| At 01 October 24 | 31,250
| Charge for year | 6,250
| At 30 September 25 | 37,500
| Net book value
| At 30 September 25 | 87,500
| At 30 September 24 | 93,750

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 October 24 | 121,688
| At 30 September 25 | 121,688
| Depreciation and impairment
| At 01 October 24 | 36,616
| Charge for year | 17,603
| At 30 September 25 | 54,219
| Net book value
| At 30 September 25 | 67,469
| At 30 September 24 | 85,072

5. | Related party transactions
--- | ---
| Transactions with directors mainly arose business expenses paid on behalf of the company. The company was under the control of Mr. B A Toettcher throughout the current financial period. Mr. Toettcher is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.