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Registered number: 04279813


VINTAGE TRAVEL LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

 
VINTAGE TRAVEL LIMITED
 
 
COMPANY INFORMATION


Director
S J Eccles 




Company secretary
S J Eccles



Registered number
04279813



Registered office
Milkmaid House
8 Rampton End

Willingham

Cambridgeshire

CB24 5JB




Independent auditors
Xeinadin Audit Limited
Chartered Accountants & Statutory Auditors

8th Floor

Becket House

36 Old Jewry

London

EC2R 8DD





 
VINTAGE TRAVEL LIMITED
 

CONTENTS



Page
Group strategic report
1 - 2
Director's report
3 - 4
Independent auditors' report
5 - 8
Consolidated statement of comprehensive income
9
Consolidated statement of financial position
10
Company statement of financial position
11
Consolidated statement of changes in equity
12
Company statement of changes in equity
13
Consolidated statement of cash flows
14
Notes to the financial statements
15 - 33


 
VINTAGE TRAVEL LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025

Introduction
 
The directors present their strategic report for the year ended 31 October 2025.

Business review
 
The principal activity of the group remains the provision of villa holidays across Europe, primarily serving the UK leisure travel market.
The Group delivered a further year of growth, with Total Transactional Value (“TTV”) exceeding the prior year, reflecting continued demand for high-quality villa accommodation across its core destinations.
The Group’s key destinations include mainland Spain, the Balearic Islands, France, the Greek Islands, Croatia, Italy, Portugal, and Turkey. The strategy remains focused on offering a curated portfolio of high-quality properties in established leisure markets.
Financial Key Performance Indicators
TTV for the year increased to £13,491,448 (2024: £12,408,173) with a profit before tax of £794,128 (2024: £1,300,432). The EBITDA was £519,762 for the year (2024: £905,995). Net assets decreased by 51% to £3.46m in the current year, from £7.17m in the prior year.
While performance was slightly below internal forecasts, this was largely attributable to a shift in booking patterns, with sales during the traditionally strong January and February period proving less robust than anticipated. In addition, persistently high flight prices impacted customer booking behaviour in certain markets.
Profit before tax for the year is set out in the accompanying financial statements. The Group continued to maintain strong cash reserves throughout the year and operated without reliance on external borrowing, providing financial stability and flexibility.
Non-Financial Key Performance Indicator
The Directors monitor performance using a range of key indicators, including the number of properties in the portfolio, weeks let per property, average customer spend, margin performance, and customer satisfaction, alongside effective management of staffing and supplier relationships.
The holiday rental market remains competitive but resilient. The Company continues to benefit from a strong reputation for service quality and customer satisfaction.
Market Position and Brand Strength
During the year, the Group retained its Feefo Platinum Trusted Service Award, maintaining a 5-star rating, and achieved a 4.9 out of 5 rating on Trustpilot. The Company also received a number of industry accolades, including:
• Best Villa Operator at The Telegraph Travel Awards (an award held continuously since 2019);
• A Top 10 ranking in the Condé Nast Traveller Readers’ Choice Awards; and
• Silver in the Best Villa category at the British Travel Awards.
These recognitions support the Directors’ assessment of the Company’s strong market position
Future Outlook
The Directors remain cautiously optimistic about future prospects. The Group plans to continue expanding within existing destinations while selectively adding new locations to its portfolio. Ongoing investment in technology and
Page 1

 
VINTAGE TRAVEL LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025

IT systems is expected to enhance operational efficiency and improve the experience of customers and business partners.
The Group will also continue to invest in its team to ensure it remains well positioned to support sustainable growth and maintain high service standards.

Principal risks and uncertainties
 
The Group's principal selling currency is GBP, while a significant porportion of costs are in Euros. As a result, the business is exposed to fluctuations in foreign exchange rates. The Directors monitor currency movements on an ongoing basis and take appropriate steps to mitigate exposure, where practicable.
The Directors also keep under review broader economic conditions, including consumer confidence and travel costs. The UK Government Budget announced in November 2025 is not expected to have a material adverse impact on customer demand for holidays.

Future Developments
 
We plan to continue developing the business in the coming years, investing in IT systems to enhance our competitive edge and improve stakeholder experiences. The company will also expand the number of properties offered and seek growth in both current and new destinations.

Share Capital Reorganisation and Ownership Changes

On 1 April 2025, the Company entered into a transaction to purchase 30,000 of its own ordinary shares from two retiring shareholders - Anthony Poole and Mavis Poole. These shares were subsequently cancelled on the same day.
On the same day, a bonus issue of 30,000 ordinary shares was made to the remaining director, Steve Eccles.
This formed part of a planned succession strategy and was funded from existing reserves. Following the buyback, the remaining director, Steve Eccles, became the sole shareholder. This transaction supports the long-term continuity of the business and provides a stable foundation for future growth.


This report was approved by the board and signed on its behalf.



................................................
S J Eccles
Director

Date: 30 January 2026

Page 2

 
VINTAGE TRAVEL LIMITED
 
 
 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025

The director presents his report and the financial statements for the year ended 31 October 2025.

Director's responsibilities statement

The director is responsible for preparing the Group strategic report, the Director's report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal acitivity of the group continued to be that of a tour operator.

Results and dividends

The profit for the year, after taxation, amounted to £559,212 (2024 - £893,164).

The directors have recommended a dividend amounting £253,334 (2024: £554,875) for the financial year.

Director

The director who served during the year was:

S J Eccles                                                                                                                                                                                                    M A Poole (resigned 1 April 2025)                                                                                                                                                        A K Poole (resigned 1 April 2025) 

Matters covered in the Group strategic report

Where necessary, disclosures relating to future developments have been made in the Strategic Report and have not been repeated here in accordance with Section 414C of the Companies Act 2006.

Page 3

 
VINTAGE TRAVEL LIMITED
 
 
 
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025

Disclosure of information to auditors

The director at the time when this Director's report is approved has confirmed that:
 
so far as  is aware, there is no relevant audit information of which the Company and the Group's auditors are unaware, and

 has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditors are aware of that information.

Subsequent events

There have been no significant events affecting the Company since the reporting date.

Auditors

The auditorsXeinadin Audit Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
S J Eccles
Director

Date: 30 January 2026

Page 4

 
VINTAGE TRAVEL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VINTAGE TRAVEL LIMITED
 

Opinion


We have audited the financial statements of Vintage Travel Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 October 2025, which comprise the Consolidated statement of comprehensive income, the Consolidated statement of financial position, the Company statement of financial position, the Consolidated statement of cash flows, the Consolidated statement of changes in equity, the Company statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the Parent Company's affairs as at 31 October 2025 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Page 5

 
VINTAGE TRAVEL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VINTAGE TRAVEL LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The director is responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group strategic report and the Director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group strategic report and the Director's report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Director's report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the Parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the Parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Page 6

 
VINTAGE TRAVEL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VINTAGE TRAVEL LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Director's responsibilities statement set out on page 3, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the director is responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
• Enquiry of management and those charged with governance around actual and potential litigation and claims;
• Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
• Enquiry of management and those charged with governance to identify any instances of non-compliance with laws and regulations.
The potential effect of these laws and regulations on the financial statements varies considerably.
Firstly, the Group is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.
Secondly, the Group is subject to many other laws and regulations where the consequence of noncompliance could have a material effect on amounts or disclosures in the financial statements, for instance the imposition of fines or litigation or the loss of the Company's license to operate. We identified the following areas as those most likely to have such an effect: ATOL, ABTA, ABTOT compliance recognising the nature of the Company's activities. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us, or evident from relevant correspondence, an audit will not detect that breach.


 
Page 7

 
VINTAGE TRAVEL LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VINTAGE TRAVEL LIMITED (CONTINUED)



Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to the fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Silpy Kedia ACA (Senior Statutory Auditor)
  
for and on behalf of
Xeinadin Audit Limited
 
Chartered Accountants
Statutory Auditors
  
8th Floor
Becket House
36 Old Jewry
London
EC2R 8DD

30 January 2026
Page 8

 
VINTAGE TRAVEL LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 OCTOBER 2025

2025
2024
Note
£
£

  

Turnover
 4 
13,491,448
12,408,173

Cost of sales
  
(9,723,803)
(8,674,578)

Gross profit
  
3,767,645
3,733,595

Administrative expenses
  
(3,212,152)
(2,863,331)

Fair value movements
  
(35,731)
35,731

Operating profit
 5 
519,762
905,995

Interest receivable and similar income
 9 
274,366
395,074

Interest payable and similar expenses
 10 
-
(637)

Profit before taxation
  
794,128
1,300,432

Tax on profit
 11 
(234,916)
(407,268)

Profit for the year
  
559,212
893,164

  

  

Total comprehensive income for the year
  
559,212
893,164

Profit for the year attributable to:
  

Owners of the Parent Company
  
559,212
893,164

  
559,212
893,164

There were no recognised gains and losses for 2025 or 2024 other than those included in the consolidated statement of comprehensive income.

The notes on pages 15 to 33 form part of these financial statements.

Page 9

 
VINTAGE TRAVEL LIMITED
REGISTERED NUMBER: 04279813

CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 14 
121,348
58,348

Tangible assets
 15 
905,006
922,055

  
1,026,354
980,403

Current assets
  

Debtors: amounts falling due within one year
 17 
217,930
204,335

Cash at bank and in hand
 18 
4,037,891
7,573,868

  
4,255,821
7,778,203

Creditors: amounts falling due within one year
 19 
(1,672,609)
(1,468,779)

Net current assets
  
 
 
2,583,212
 
 
6,309,424

Total assets less current liabilities
  
3,609,566
7,289,827

Provisions for liabilities
  

Deferred taxation
 20 
(52,824)
(18,963)

  
 
 
(52,824)
 
 
(18,963)

Net assets
  
3,556,742
7,270,864


Capital and reserves
  

Called up share capital 
 21 
50,000
50,000

Revaluation reserve
 22 
458,743
458,743

Profit and loss account
 22 
3,047,999
6,762,121

Equity attributable to owners of the Parent Company
  
3,556,742
7,270,864

  
3,556,742
7,270,864


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
S J Eccles
Director

Date: 30 January 2026

The notes on pages 15 to 33 form part of these financial statements.

Page 10

 
VINTAGE TRAVEL LIMITED
REGISTERED NUMBER: 04279813

COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 16 
52,000
52,000

  
52,000
52,000

Current assets
  

Cash at bank and in hand
 18 
104,664
-

  
104,664
-

Creditors: amounts falling due within one year
 19 
(104,664)
-

Net current assets
  
 
 
-
 
 
-

Total assets less current liabilities
  
52,000
52,000

  

  

Net assets excluding pension asset
  
52,000
52,000

Net assets
  
52,000
52,000


Capital and reserves
  

Called up share capital 
 21 
50,000
50,000

Profit and loss account
 22 
2,000
2,000

  
52,000
52,000


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


................................................
S J Eccles
Director

Date: 30 January 2026

The notes on pages 15 to 33 form part of these financial statements.

Page 11
 

 
VINTAGE TRAVEL LIMITED


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025



Called up share capital
Capital redemption reserve
Revaluation reserve
Profit and loss account
Equity attributable to owners of Parent Company
Total equity


£
£
£
£
£
£



At 1 November 2023
50,000
-
837,646
6,044,929
6,932,575
6,932,575



Comprehensive income for the year


Profit for the year
-
-
-
893,164
893,164
893,164



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
(554,875)
(554,875)
(554,875)


Transfer to/from profit and loss account
-
-
(378,903)
378,903
-
-





At 1 November 2024
50,000
-
458,743
6,762,121
7,270,864
7,270,864



Comprehensive income for the year


Profit for the year
-
-
-
559,212
559,212
559,212



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
(253,334)
(253,334)
(253,334)


Purchase of own shares
(30,000)
30,000
-
(4,020,000)
(4,020,000)
(4,020,000)


Capitalisation/Bonus Issue
30,000
(30,000)
-
-
-
-



At 31 October 2025
50,000
-
458,743
3,047,999
3,556,742
3,556,742



The notes on pages 15 to 33 form part of these financial statements.

Page 12
 
VINTAGE TRAVEL LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 November 2024
50,000
-
2,000
52,000


Comprehensive income for the year

Profit for the year
-
-
4,273,334
4,273,334
Total comprehensive income for the year
-
-
4,273,334
4,273,334


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(253,334)
(253,334)

Purchase of own shares
(30,000)
30,000
(4,020,000)
(4,020,000)

Capitalisation/Bonus issue
30,000
(30,000)
-
-


Total transactions with owners
-
-
(4,273,334)
(4,273,334)


At 31 October 2025
50,000
-
2,000
52,000


The notes on pages 15 to 33 form part of these financial statements.


COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 November 2023
50,000
2,000
52,000


Comprehensive income for the year

Profit for the year
-
554,875
554,875
Total comprehensive income for the year
-
554,875
554,875


Contributions by and distributions to owners

Dividends: Equity capital
-
(554,875)
(554,875)


Total transactions with owners
-
(554,875)
(554,875)


At 31 October 2024
50,000
2,000
52,000


The notes on pages 15 to 33 form part of these financial statements.

Page 13

 
VINTAGE TRAVEL LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 OCTOBER 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
559,212
893,164

Adjustments for:

Depreciation of tangible assets
28,645
26,698

Loss on disposal of tangible assets
-
1,134

Interest paid
-
637

Interest received
(274,366)
(395,074)

Taxation charge
234,916
407,268

(Increase) in debtors
(49,326)
(18,933)

Increase/(decrease) in creditors
307,239
(9,093)

Net fair value losses/(gains) recognised in P&L
35,731
(35,731)

Corporation tax (paid)
(304,464)
(248,108)

Net cash generated from operating activities

537,587
621,962


Cash flows from investing activities

Purchase of intangible fixed assets
(63,000)
(58,348)

Purchase of tangible fixed assets
(11,596)
(20,266)

Sale of tangible fixed assets
-
523,433

Interest received
274,366
395,074

Net cash from investing activities

199,770
839,893

Cash flows from financing activities

Purchase of own shares
(4,020,000)
-

Dividends paid
(253,334)
(554,875)

Interest paid
-
(637)

Net cash used in financing activities
(4,273,334)
(555,512)

Net (decrease)/increase in cash and cash equivalents
(3,535,977)
906,343

Cash and cash equivalents at beginning of year
7,573,868
6,667,525

Cash and cash equivalents at the end of year
4,037,891
7,573,868


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
4,037,891
7,573,868

4,037,891
7,573,868


The notes on pages 15 to 33 form part of these financial statements.

Page 14

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

1.


General information

Vintage Travel Limited is a private company limited by shares incorporated in England and Wales. The address of the registered company is given on the Company Information page of these financial statements.
The principal acitivity of the group continued to be 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases.

  
2.3

Revenue

Revenue represents income received or receivable, including TOMS VAT, for tours departing during the financial year, recognised on a departure date basis.

Page 15

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 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.

 Amortisation is provided on the following bases:

Development expenditure
-
20%
straight line

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
2%
straight line (buildings only)
Plant and machinery
-
25%
straight line
Overseas equipment
-
25%
straight line

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.

 
2.6

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

Page 16

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

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.

 
2.9

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.

In the Consolidated statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.10

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.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
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 Income statement.


Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments.

 
2.11

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.

Page 17

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

 
2.12

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.13

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.14

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.

 
2.15

Operating leases: the Group as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.16

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group 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 Group in independently administered funds.

Page 18

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

 
2.17

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.18

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.19

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 and the Group operate and generate 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;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

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.


Page 19

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

 
2.20

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are recognised to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting  estimates are recognised in the statement of comprehensive income in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.
Critical judgements
The directors have exercised judgement in adopting the revaluation model for freehold properties and in determining that the carrying values of the properties at the reporting date do not differ materially from their fair values, based on the most recent external valuations and current market conditions. The directors have also judged that the frequency of revaluations is sufficient to ensure that carrying values are not materially misstated.
Key sources of estimation uncertainty
Valuation of Property
The properties are held at revalued amounts based on valuations performed by independent professionally qualified valuers. These valuations are subject to estimation uncertainty and are based on assumptions including market conditions, comparable property transactions, rental yields, location, and the physical condition of the properties. A reasonably possible change in these assumptions could result in a material adjustment to the carrying values of the properties.
The directors confirm that no changes have occured to these properties that would have a material  impact on their value during the period from the valuation to the year end, 31 October 2025.

Page 20

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Villa holidays
13,491,448
12,408,173

13,491,448
12,408,173


All turnover arose within the United Kingdom.


5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Profit/(loss) on sale of asset
-
(1,134)

Exchange differences
(67,221)
(34,970)

Other operating lease rentals
34,621
34,986

Defined contribution pension cost
93,243
126,321

Depreciation
28,645
26,698


6.


Auditors' remuneration

During the year, the Group obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the consolidated and parent Company's financial statements
11,500
8,220

Fees payable to the Company's auditors for non-audit services
8,000
5,850

Page 21

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

7.


Employees

Staff costs, including director's remuneration, were as follows:


Group
Group
2025
2024
£
£


Wages and salaries
1,097,111
983,140

Social security costs
143,570
113,943

Cost of defined contribution scheme
93,243
126,321

1,333,924
1,223,404


The average monthly number of employees, including the director, during the year was as follows:


        2025
        2024
            No.
            No.







Directors
3
4



Reservations
7
6



Product
6
8



Finance
3
3



Back Office
-
3



Other
6
4

25
28



The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL)

8.


Director's remuneration

2025
2024
£
£

Director's emoluments
185,413
210,713

Group contributions to defined contribution pension schemes
13,691
49,590

199,104
260,303


During the year retirement benefits were accruing to 2 directors (2024 - 2) in respect of defined contribution pension schemes.

Key Management includes the directors and senior management. The compensation paid or payable to Key Management personnel of the company for employee services carried out during the year amounted to £510,073 (2024: £342,463).

Page 22

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

9.


Interest receivable

2025
2024
£
£


Bank and other interest receivable
274,366
395,074

274,366
395,074


10.


Interest payable and similar expenses

2025
2024
£
£


Other interest payable
-
637

-
637


11.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
204,369
414,786

Adjustments in respect of previous periods
(3,314)
(848)


201,055
413,938


Double taxation relief
-
(57,155)


201,055
356,783

Foreign tax


Foreign tax on income for the year
-
57,155

-
57,155

Total current tax
201,055
413,938

Deferred tax


Origination and reversal of timing differences
30,160
(6,670)

Prior period adjustments
3,701
-

Total deferred tax
33,861
(6,670)


Profit before taxation
234,916
407,268
Page 23

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 25% (2024 - 25%) as set out below:

2025
2024
£
£


Profit on ordinary activities before tax
794,128
1,300,432


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
198,532
325,108

Effects of:


Fixed asset differences
8,681
(1,644)

Expenses not deductible for tax purposes
1,943
1,055

Adjustments in respect of prior periods
(3,314)
(848)

Adjustments in respect of prior periods-deferred tax
3,701
-

Non-taxable income
-
(62)

Chargeable gains/(losses)
25,373
83,634

Other
-
25

Total tax charge for the year
234,916
407,268

Page 24

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
 
11.Taxation (continued)


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


12.


Dividends

2025
2024
£
£


Dividends paid on equity capital
253,334
554,875

253,334
554,875


13.


Parent company profit for the year

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements. The profit after tax of the parent Company for the year was £4,273,334 (2024 - £554,875).

Page 25

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

14.


Intangible assets

Group and Company





Development Expenditure

£



Cost


At 1 November 2024
200,623


Additions
63,000



At 31 October 2025

263,623



Amortisation


At 1 November 2024
142,275



At 31 October 2025

142,275



Net book value



At 31 October 2025
121,348



At 31 October 2024
58,348



Page 26

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

15.


Tangible fixed assets

Group






Freehold property
Plant and machinery
Overseas equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2024
1,054,218
173,026
13,094
1,240,338


Additions
-
11,596
-
11,596



At 31 October 2025

1,054,218
184,622
13,094
1,251,934



Depreciation


At 1 November 2024
132,244
172,946
13,093
318,283


Charge for the year on owned assets
20,788
7,856
1
28,645



At 31 October 2025

153,032
180,802
13,094
346,928



Net book value



At 31 October 2025
901,186
3,820
-
905,006



At 31 October 2024
921,974
80
1
922,055

Overseas Properties
The company's overseas properties included in freehold property were revalued in 2021 on an open market basis by TINSA Real Estate Appraisals Ltd, a Spanish firm of independent real estate valuers. The revalued amount of overseas properties was £599,416. A further addition of £14,802 was made in 2024, resulting in a total cost of £614,218 at the year end.
UK Properties
The company's office premises included in freehold property was valued on 30th November 2021 by an external valuer, Mark Critchley BSc (Hons) MRICs of Eddisons Chartered Surveyors. The valuation was in accordance with the requirements of the RICS Valuation Standards.
The valuation of the property was on the basis of Fair Value following a comparable approach. The valuers opinion of Fair Value for the office buildings amounted to £440,000.
The directors confirm that there have been no changes to these properties between the valuation date and the year-end date that would have a material impact on their value.

Page 27

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

           15.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Freehold
901,186
921,974

901,186
921,974


Cost or valuation at 31 October 2025 is as follows:

Land and buildings
£


At cost
595,475
At valuation:

Open market basis (Overseas properties)
Fair Value (UK Properties)
458,743



1,054,218

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:

2025
2024
£
£

Group


Cost
559,554
559,554

Accumulated depreciation
(236,968)
(225,777)

Net book value
322,586
333,777

Page 28

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

16.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 November 2024
52,000



At 31 October 2025
52,000





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Principal activity

Class of shares

Holding

Vintage Spain Ltd
Tour operator & letting agent
Ordinary
100%
Vintage Holidays Ltd
Dormant company
Ordinary
100%

The aggregate of the share capital and reserves as at 31 October 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Vintage Spain Ltd
3,463,487
559,212

Vintage Holidays Ltd
93,255
-


17.


Debtors

Group
Group
2025
2024
£
£


Trade debtors
34,450
31,126

Other debtors
37,532
37,237

Prepayments and accrued income
145,948
100,241

Financial instruments
-
35,731

217,930
204,335


Page 29

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

17.Debtors (continued)

Included in prepayments above are amounts relating to monies paid to suppliers for holidays departing after the year end, the total of which amount to £113,060 (2024: £62,973).


18.


Cash and cash equivalents

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
4,037,891
7,573,868
104,664
-

4,037,891
7,573,868
104,664
-



19.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Trade creditors
226,623
179,445
-
-

Amounts owed to group undertakings
-
-
104,664
-

Corporation tax
191,722
295,131
-
-

Other taxation and social security
29,662
-
-
-

Other creditors
375,670
240,376
-
-

Accruals and deferred income
848,932
753,827
-
-

1,672,609
1,468,779
104,664
-


Accruals and deferred income includes receipts from customers for departures after the balance sheet date amounting to £701,880 (2024: £632,325).

Page 30

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

20.


Deferred taxation


Group



2025


£






At beginning of year
(18,963)


Charged to profit or loss
(33,861)



At end of year
(52,824)







Group
Group
2025
2024
£
£

Fixed asset timing differences
1,449
9,993

Capital (gains)/losses
(54,273)
(28,900)

Short term timing differences
-
(56)

(52,824)
(18,963)


21.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



40,000 (2024 - 40,000) Ordinary shares of £1.00 each
40,000
40,000
10,000 (2024 - 10,000) Ordinary 'A' shares of £1.00 each
10,000
10,000

50,000

50,000

On 1 April 2025, the Company purchased 30,000 of its own ordinary shares from retiring shareholders. These shares were cancelled on the same date. On the same day, the Company issued a bonus allotment of 30,000 ordinary shares to the remaining director.


Page 31

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

22.


Reserves

Revaluation reserve

Includes all current and prior year revaluations.

Capital redemption reserve

Includes the non-distributable reserve arising from the issue of share buybacks.

Profit and loss account

Includes all current and prior period retained profit and losses.
Included within the reserve is £nil (2024: £nil) of unrealised gains which are non-distributable.


23.


Contingent liabilities

The Group currently holds an Air Travel Organiser's License (ATOL) issued by the Civil Aviation Authority (CAA) and is a member of the Association of Bonded Travel Organisers Trust ('ABTOT') and Association of British Travel Agents ('ABTA').
As at 31 October 2025, there were contingent liabilities given by the Group in the normal course of business in respect of ABTOT bonds amounting to £1,421,625 (2024: £1,338,575).


24.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost charge represents contributions payable by the Group to the fund and amounted to £93,243 (2024: £126,321). Contributions totalling £nil (2024: £nil) were payable to the fund at the reporting date and are included in creditors.


25.


Commitments under operating leases

At 31 October 2025 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
2025
2024
£
£

Not later than 1 year
33,870
34,382

Later than 1 year and not later than 5 years
26,089
60,816

59,959
95,198

Page 32

 
VINTAGE TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

26.


Forward contracts

The Group enters into forward foreign currency contracts to mitigate the exchange rate risk for certain foreign currency payables. At 31 October 2025, there were no outstanding contracts (2024: £35,731).


27.


Related party transactions

The Company has taken advantage of the exemption to disclose related party transactions with companies that are wholly owned within the Group.
There were no other transactions with related parties.


28.


Post balance sheet events

The director has concluded that no material events have occurred since the date of approval of these financial statements that would affect the financial statements of the Group.


29.


Controlling party

The group is ultimately controlled by the director.

 
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