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Registrar

Registration number: 02633749

Track & Field Tours Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Track & Field Tours Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 6

Track & Field Tours Limited

Company Information

Directors | D A Barnett

Registered office | Track & Field House 66 Fryerning Lane Ingatestone Essex CM4 0NN

Bankers | Barclays Bank Plc 75 High Street Brentwood Essex CM14 4RP

Accountants | Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Track & Field Tours Limited

(Registration number: 02633749)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 361,417 | 80,587
Current assets |  |  |
Debtors | 5 | 383,252 | 311,698
Cash at bank and in hand |  | 731,337 | 772,286
|  | 1,114,589 | 1,083,984
Creditors: Amounts falling due within one year | 6 | (768,800) | (604,358)
Net current assets |  | 345,789 | 479,626
Total assets less current liabilities |  | 707,206 | 560,213
Provisions for liabilities |  | (589) | (545)
Net assets |  | 706,617 | 559,668
Capital and reserves |  |  |
Called up share capital | 7 | 10,000 | 10,000
Retained earnings |  | 696,617 | 549,668
Shareholders' funds |  | 706,617 | 559,668

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 July 2026

D A Barnett
Director

Track & Field Tours Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office and principle place of business is: Track & Field House, 66 Fryerning Lane, Ingatestone, Essex, CM4 0NN.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Departures from Companies Act requirements

Land and buildings owned by the company have not been depreciated which is a departure from the Companies Act 2006.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in arranging athletics tours and events in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Government grants

Government grants have been recognised within the profit and loss account for the accounting period they relate to.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised on material temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Track & Field Tours Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% Straight line
Land and buildings | Not depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Track & Field Tours Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Land and buildings £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2025 | 78,407 | 32,057 | 110,464
Additions | 280,654 | 994 | 281,648
At 31 March 2026 | 359,061 | 33,051 | 392,112
Depreciation
At 1 April 2025 | - | 29,877 | 29,877
Charge for the year | - | 818 | 818
At 31 March 2026 | - | 30,695 | 30,695
Carrying amount
At 31 March 2026 | 359,061 | 2,356 | 361,417
At 31 March 2025 | 78,407 | 2,180 | 80,587

Included within the net book value of land and buildings above is £359,061 (2025 - £78,407) in respect of freehold land and buildings.

5 | Debtors

| 2026 £ | 2025 £
Other debtors | 1,854 | 1,818
Prepayments | 381,398 | 309,880
| 383,252 | 311,698

Track & Field Tours Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 131 | 5,480
Taxation and social security | 56,721 | 14,655
Other creditors | 19,500 | 19,500
Accruals and deferred income | 692,448 | 564,723
| 768,800 | 604,358

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 10,000 | 10,000 | 10,000 | 10,000