REGISTERED NUMBER: 11154237 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

SHARMA TRAVEL CONSULTANTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Sharma

REGISTERED OFFICE:

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

11154237 (England and Wales)

ACCOUNTANTS:

David Simon Limited

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

913

687

913

687

CURRENT ASSETS

Debtors

6

57,902

4,006

Cash at bank and in hand

6,228

27,310

64,130

31,316

CREDITORS

Amounts falling due within one year

7

140,693

95,804

NET CURRENT LIABILITIES

(76,563

)

(64,488

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(75,650

)

(63,801

)

CREDITORS

Amounts falling due after more than one year

8

58,292

22,104

NET LIABILITIES

(133,942

)

(85,905

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(134,042

)

(86,005

)

SHAREHOLDERS' FUNDS

(133,942

)

(85,905

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 June 2026 and were signed by:

Mr S Sharma - Director

1.	STATUTORY INFORMATION

Sharma Travel Consultants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Franchise costs are amortised evenly over the three year term of the franchise agreement.

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

-

33.33% on cost and 25% on cost

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 statement of financial position date.

Government assisted loans

Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption Loan Scheme (CBILS) are accounted for on the date the funds are received by the company. The first twelve months of the interest charge, which is funded by the government, is recognised in the profit and loss account as both an interest charge and as a government grant receivable

Grants receivable

Business grants are credited to profit and loss account on an accruals basis where it is probable that they will be received.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

10,995

AMORTISATION

At 1 October 2024

and 30 September 2025

10,995

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

3,444

Additions

1,249

At 30 September 2025

4,693

DEPRECIATION

At 1 October 2024

2,757

Charge for year

1,023

At 30 September 2025

3,780

NET BOOK VALUE

At 30 September 2025

913

At 30 September 2024

687

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18

179

Other debtors

57,884

3,827

57,902

4,006

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,863

5,451

Trade creditors

12,424

2,521

Amounts owed to group undertakings

19,512

13,272

Other creditors

103,894

74,560

140,693

95,804

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

17,830

22,104

Other creditors

40,462

-

58,292

22,104

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

984

Other loans more 5yrs instal

40,462

-

40,462

984

9.	RELATED PARTY DISCLOSURES

As at the year end date the company had a credit balance of £19,512 (2024: £13,272) with parent company Sharma Dental Associates Limited.

10.	ULTIMATE CONTROLLING PARTY

The company's immediate and ultimate parent company is Sharma Dental Associates Limited a company incorporated in England and Wales.