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Registered number: 01506133 CLUB EUROPE HOLIDAYS LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
CLUB EUROPE HOLIDAYS LIMITED COMPANY INFORMATION
Directors | T M Johnson
| L F Johnson (resigned 10 October 2025)
| F K Johnson
Company secretary | F K Johnson
Registered number | 01506133
Registered office | 22-24 Jaggard Way
| Wandsworth
| London
| SW12 8SG
Accountants | Xeinadin London Limited
| Accountants
| Level 5a Maple House
| 149 Tottenham Court Road
| London
| W1T 7NF
CLUB EUROPE HOLIDAYS LIMITED CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 12
CLUB EUROPE HOLIDAYS LIMITED REGISTERED NUMBER: 01506133 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 63,078 |  | 84,185
Tangible assets | 5 |  | 42,382 |  | 50,367
Investments | 6 |  | 2,000 |  | 2,000
|  |  | 107,460 |  | 136,552
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 7 | 9,062 |  | - |
Debtors: amounts falling due within one year | 7 | 1,454,999 |  | 1,215,577 |
Cash at bank and in hand |  | 3,432,368 |  | 3,544,456 |
|  | 4,896,429 |  | 4,760,033 |
Creditors: amounts falling due within one year | 8 | (2,967,888) |  | (3,576,851) |
Net current assets |  |  | 1,928,541 |  | 1,183,182
Total assets less current liabilities |  |  | 2,036,001 |  | 1,319,734
Creditors: amounts falling due after more than one year | 9 |  | (46,946) |  | (62,446)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (11,332) |  | - |
|  |  | (11,332) |  | -
Net assets |  |  | 1,977,723 |  | 1,257,288
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 50,000 |  | 50,000
Profit and loss account |  |  | 1,927,723 |  | 1,207,288
|  |  | 1,977,723 |  | 1,257,288
Page 1
CLUB EUROPE HOLIDAYS LIMITED REGISTERED NUMBER: 01506133 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 by:
T M Johnson
Director
Date: 18 June 2026
The notes on pages 3 to 12 form part of these financial statements. Page 2
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Club Europe Holidays Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is detailed in the Company information page of these financial statements. The nature of the Company's operations and principal activities are that of a tour operator. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 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 | Revenue
Turnover represents amounts receivable from the sale of tours and other services supplied to customers net of VAT and arises primarily in the United Kingdom. Revenue and expenses relating to tours are recognised in the profit and loss account on departure and the related costs of distribution and of providing the holidays and flights are charged to the profit and loss account on the same basis.
| 2.3 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 25% reducing balance
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. Page 3
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
| 2.9 | 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.
| 2.10 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 4
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.12 | 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.
| 2.13 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.
| 2.14 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.15 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position. Page 5
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.16 | 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.
| 2.17 | Advanced receipts and payments
All revenue received relating to bookings that depart after the balance sheet date is treated as advance receipts and is separately disclosed under accruals and deferred income. Payments made to suppliers relating to bookings that depart after the balance sheet date are treated as advance payments and are separately disclosed under prepayments and accrued income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 14 (2024 - 14).
Page 6
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 January 2025 | 213,459
| At 31 December 2025 | 213,459
| Amortisation |
| At 1 January 2025 | 129,274
| Charge for the year on owned assets | 21,107
| At 31 December 2025 | 150,381
| Net book value |
| At 31 December 2025 | 63,078
| At 31 December 2024 | 84,185
Page 7
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 January 2025 | 47,506 | 102,356 | 263,647 | 413,509
| Additions | - | - | 3,615 | 3,615
| At 31 December 2025 | 47,506 | 102,356 | 267,262 | 417,124
| Depreciation |  |  |  |
| At 1 January 2025 | 24,769 | 98,061 | 240,312 | 363,142
| Charge for the year on owned assets | 5,076 | 958 | 5,566 | 11,600
| At 31 December 2025 | 29,845 | 99,019 | 245,878 | 374,742
| Net book value |  |  |  |
| At 31 December 2025 | 17,661 | 3,337 | 21,384 | 42,382
| At 31 December 2024 | 22,737 | 4,295 | 23,335 | 50,367
Page 8
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 January 2025 | 2,000
| At 31 December 2025 | 2,000
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Class of shares | Holding
| Club Europe International Limited | Ordinary | 100%
| The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking was as follows:
| Name | Profit/(Loss)
| Club Europe International Limited | 320,729
Page 9
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Prepayments and accrued income | 9,062 | -
|  | 9,062 | -
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 195,786 | 31,568
| Prepayments and accrued income | 459,213 | 458,690
| Fixed term deposits | 800,000 | 725,319
|  | 1,454,999 | 1,215,577
| Prepayments and accrued income includes advanced payments to suppliers for departures after the balance sheet date amounting to £400,274 (2024: £391,151).
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 33,818 | 49,627
| Amounts owed to group undertakings | 321,109 | 321,109
| Corporation tax | 158,873 | 268,624
| Other taxation and social security | 20,397 | 16,947
| Other creditors | 238,172 | 269,124
| Accruals and deferred income | 2,195,519 | 2,651,420
|  | 2,967,888 | 3,576,851
| Accruals and deferred income includes advanced receipts from customers for departures after the balance sheet date amounting to £2,066,963 (2024: £2,528,857).
Page 10
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 8,946 | 8,946
| Accruals and deferred income | 38,000 | 53,500
|  | 46,946 | 62,446
| Accruals and deferred income includes advanced receipts from customers for departures after the balance sheet date amounting to £38,000 (2024: £53,500).
10. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (11,332)
| At end of year | (11,332)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (11,332) | -
|  | (11,332) | -
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £11,852 (2024: £11,059). Contributions totalling £500 (2024: £500) were payable to the fund at the reporting date and are included in creditors. Page 11
CLUB EUROPE HOLIDAYS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 70,935 | 71,135
| Later than 1 year and not later than 5 years | 96,447 | 207,727
|  | 167,382 | 278,862
13.Other financial commitments Legal charges and securities Barclays Bank Plc have a fixed charge dated 23 September 1997 over all monies due or to become due from the company on any account whatsoever
14. | Contingent liabilities
The Company currently holds an Air Travel Organisers' License (ATOL) issued by the Civil Aviation Authority (CAA). In order to offer air inclusive package holidays, the company requires the annual renewal by the CAA of its ATOL. The CAA grants this on the basis of meeting agreed financial criteria and renews this in September (effective 1st October) each year. The company has complied with these requirements in previous years. The directors see no reason why the ATOL will not be renewed in September 2026 on substantially the same terms and conditions as currently agreed with the CAA. There are no material contingent liabilities.
15. | Related party transactions
| During the year, the company advanced funds to directors and their close family members. At the year end, the total amount owed to the company was £186,209. These balances are interest free and have no set repayment date. The Company's other related party transactions were with wholly owned group companies, so therefore have not been disclosed.
16. | Controlling party
The Company is controlled by the directors by virtue of their shareholding.
Page 12