Company registration number 05768252 (England and Wales)
OYSTER WORLDWIDE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
OYSTER WORLDWIDE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
OYSTER WORLDWIDE LIMITED (REGISTERED NUMBER: 05768252)
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,868
4,761
Current assets
Debtors
4
32,543
45,275
Cash at bank and in hand
180,778
141,380
213,321
186,655
Creditors: amounts falling due within one year
5
(200,017)
(185,426)
Net current assets
13,304
1,229
Total assets less current liabilities
15,172
5,990
Creditors: amounts falling due after more than one year
6
-
0
(26,000)
Net assets/(liabilities)
15,172
(20,010)
Capital and reserves
Called up share capital
7
15,100
100
Profit and loss reserves
72
(20,110)
Total equity
15,172
(20,010)
OYSTER WORLDWIDE LIMITED (REGISTERED NUMBER: 05768252)
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
Mr R P Salwey
Director
OYSTER WORLDWIDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

Oyster Worldwide Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Upper Grosvenor Road, Tunbridge Wells, Kent, England, TN1 2EP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Revenue

Turnover represents the company's revenue in respect of tour packages, including flights, and accommodation, excluding value added tax. Turnover is recognised on the date of departure of each holiday.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% straight line
Fixtures and fittings
10% straight line
Computers
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

OYSTER WORLDWIDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
5
5
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 May 2025
17,251
7,080
19,597
43,928
Disposals
(2,825)
(6,781)
(14,432)
(24,038)
At 30 April 2026
14,426
299
5,165
19,890
Depreciation and impairment
At 1 May 2025
17,251
4,939
16,977
39,167
Depreciation charged in the year
-
0
30
961
991
Eliminated in respect of disposals
(2,825)
(4,879)
(14,432)
(22,136)
At 30 April 2026
14,426
90
3,506
18,022
Carrying amount
At 30 April 2026
-
0
209
1,659
1,868
At 30 April 2025
-
0
2,141
2,620
4,761
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
32,543
45,275
OYSTER WORLDWIDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 5 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
-
0
40,000
Trade creditors
436
8,434
Taxation and social security
9,400
1,877
Other creditors
190,181
135,115
200,017
185,426
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
26,000
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
15,100
100
15,100
100

During the year 15,000 Ordinary £1 shares were issued for £15,000.

8
Contingent liabilities

In 2021, the company borrowed £200,000 from its bankers as part of the Coronavirus Business Interruption Loan Scheme. As part of this loan scheme the UK government has guaranteed the advance and has paid the interest and fees due for the first 12 months. At the balance sheet date £NIL (2025 - £66,000) was outstanding on this loan.

9
Related party transactions

At the balance sheet date, the director owed the company £12,335 (2025: £24,343). This loan is repayable on demand and is subject to interest at the official rate. This balance is included in other debtors.

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