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Registered number: 07144473 BUFFALO TOURS UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BUFFALO TOURS UK LIMITED REGISTERED NUMBER: 07144473 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 775 |  | 1,972
|  |  | 775 |  | 1,972
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 553,300 |  | 566,174 |
Cash at bank and in hand | 6 | 61,824 |  | 30,177 |
|  | 615,124 |  | 596,351 |
Creditors: amounts falling due within one year | 7 | (12,472) |  | (10,759) |
Net current assets |  |  | 602,652 |  | 585,592
Total assets less current liabilities |  |  | 603,427 |  | 587,564
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (194) |  | (621) |
|  |  | (194) |  | (621)
Net assets |  |  | 603,233 |  | 586,943
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 30,000 |  | 30,000
Capital redemption reserve | 10 |  | 85,000 |  | 85,000
Profit and loss account | 10 |  | 488,233 |  | 471,943
|  |  | 603,233 |  | 586,943
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BUFFALO TOURS UK LIMITED REGISTERED NUMBER: 07144473 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 income statement 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 on 1 June 2026.
S Y Lee
Director
The notes on pages 5 to 10 form part of these financial statements. Page 2
BUFFALO TOURS UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2025 | 30,000 | 85,000 | 471,943 | 586,943
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 16,290 | 16,290
Total comprehensive income for the year | - | - | 16,290 | 16,290
At 31 December 2025 | 30,000 | 85,000 | 488,233 | 603,233
| The notes on pages 5 to 10 form part of these financial statements.
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BUFFALO TOURS UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2024 | 30,000 | 85,000 | 467,439 | 582,439
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 4,504 | 4,504
Total comprehensive income for the year | - | - | 4,504 | 4,504
At 31 December 2024 | 30,000 | 85,000 | 471,943 | 586,943
| The notes on pages 5 to 10 form part of these financial statements.
Page 4
BUFFALO TOURS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Buffalo Tours UK Limited is a private company limited by shares and incorporated in England under registered number 07144473. Its registered office is 2nd Floor, Nucleus House, 2 Lower Mortlake Road, Richmond, TW9 2JA. 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 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 following principal accounting policies have been applied:
| 2.2 | Going concern
Due to the consumer unease in relation to the current economic environment, with increasing energy costs directors have continued to review the Company’s financial position, as well as forecasts and plan mitigation actions in order to neutralise the financial impact from any significant downturn in trading. The directors have carefully considered all aspects of the Company's finances to ensure that the Company has sufficient financial resources to operate throughout the next 12 months. The Company also has the continuing financial support of its group. The directors believe it is appropriate to complete these accounts on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover represents the total of all travel arrangements organised by the Company travelling within the year plus group recharges.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
BUFFALO TOURS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. Page 6
BUFFALO TOURS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
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:
|  |  |  | Plant and machinery | - | 33% |
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.
| 2.8 | 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.
| 2.10 | 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.
| 2.11 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 5).
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BUFFALO TOURS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2025 | 3,592
| At 31 December 2025 | 3,592
| Depreciation |
| At 1 January 2025 | 1,620
| Charge for the year on owned assets | 1,197
| At 31 December 2025 | 2,817
| Net book value |
| At 31 December 2025 | 775
| At 31 December 2024 | 1,972
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 552,962 | 565,246
| Other debtors | 88 | 678
| Prepayments and accrued income | 250 | 250
|  | 553,300 | 566,174
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 61,824 | 30,177
|  | 61,824 | 30,177
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BUFFALO TOURS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 802 | 311
| Other taxation and social security | 6,240 | 5,648
| Other creditors | 150 | -
| Accruals and deferred income | 5,280 | 4,800
|  | 12,472 | 10,759
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (621)
| Charged to profit or loss | 427
| At end of year | (194)
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (621) | (557)
| Charged to profit or loss | 427 | (64)
|  | (194) | (621)
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 30,000 (2024 - 30,000) Ordinary shares of £1.00 each | 30,000 | 30,000
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BUFFALO TOURS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Reserves
Profit and loss account The profit and loss account represents the net distributable reserves of the company at the date of the statement of financial position.
11. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension charge represents contributions payable by the Company to the fund and amounted to £7,548 (2024: £5,894).
12. | Related party transactions
| Buffalo Tours (Singapore) Pte. Limited, the holding company based in Singapore. Normal arms length inter-company balance. Amount due from the related party (included in debtors owed from group undertakings) £552,962 (2024: £565,246).
13. | Holding company
The immediate holding company is Buffalo Tours (Singapore) Pte. Limited, a company incorporated in Singapore whose registered office is 30 Cecil Street, #22-01/08 Prudential Tower, 049712 Singapore.
14. | Controlling party
The ultimate controlling party is Flight Centre Travel Group Limited by virtue of its controlling ownership of the holding company Buffalo Tours (Singapore) Pte. Limited. Flight Centre Travel Group Limited is incorporated in Australia and its registered office is situated at 275 Grey Street, South Brisbane, Australia.
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