London Duck Tours Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 10908390

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		240,919		330,989

			240,919		330,989
CURRENT ASSETS
Stocks		20,000		22,475
Debtors		324,191		405,702
Cash at bank and in hand		3,920		2,086

		348,111		430,263
Creditors: Amounts Falling Due Within One Year		(3,007,525 )		(2,997,542 )

NET CURRENT ASSETS (LIABILITIES)			(2,659,414 )		(2,567,279 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,418,495 )		(2,236,290 )

NET LIABILITIES			(2,418,495 )		(2,236,290 )

CAPITAL AND RESERVES
Called up share capital	5		1,000		1,000
Profit and Loss Account			(2,419,495 )		(2,237,290 )

SHAREHOLDERS' FUNDS			(2,418,495)		(2,236,290)

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London Duck Tours Limited

Abridged Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr John Bigos

Director

23/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

London Duck Tours Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10908390 . The registered office is Church House, Church Street, Godalming, Surrey, GU7 1EW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Intangible Fixed Assets and Amortisation - Other Intangible

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

Intangible Assets - straight line over 5 years

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight line over 5 & 10 years
Motor Vehicles	Straight line over 5 years
Fixtures & Fittings	Straight line over 5 years

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

4. Tangible Assets

	Total
	£
Cost
As at 1 October 2024	926,807
Additions	23,203

As at 30 September 2025	950,010

Depreciation
As at 1 October 2024	595,818
Provided during the period	113,273

As at 30 September 2025	709,091

...CONTINUED

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London Duck Tours Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	240,919

As at 1 October 2024	330,989

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

6. Related Party Transactions

Summary of transactions with other related parties

Included within other debtors is an amount of £55,448 (2024 - £140,908). £18,512 (2024 - £20,793) due from companies under group control, £35,861 (2024 : £119,040) due from a company connected through common ownership and £1,075 (2024 - £1,075) due from Duck Tours International Limited the company's immediate parent.

A further £242,492 (2024 - £242,492) is also owed by individuals connected to a business in which the director of the company has an interest.

Included within other creditors is an amount of £3,005,202 (2024 - £2,986,498) due to a company connected through common ownership. It has been agreed the debt will not be called in to the detriment of the company.

There are no repayment terms in place.

7. Ultimate Controlling Party

The company's immediate parent is Duck Tours International Limited.

The ultimate parent is Navicula Ltd.

8. Going Concern

The director has reviewed the company’s ability to continue as a going concern and, despite the increase in the balance sheet deficit, considers the going concern basis of preparation to remain appropriate. The company has the support of its ultimate parent company, Navicula Ltd, and its shareholders. The largest debt is owed to Church House Two who are under common control and the debt will not be called in to the detriment of the company.

9. Change of company name

After the balance sheet date, on 18 November 2025, the company changed its name from Duck Tours Enterprises Limited to London Duck Tours Limited. This change has no impact on the amounts recognised in these financial statements.

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