Educational Travel Scotland Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC343318

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,207		161

			1,207		161
CURRENT ASSETS
Debtors	5	8,497		7,872
Cash at bank and in hand		73,398		59,234

		81,895		67,106
Creditors: Amounts Falling Due Within One Year	6	(96,072 )		(74,246 )

NET CURRENT ASSETS (LIABILITIES)			(14,177 )		(7,140 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(12,970 )		(6,979 )

NET LIABILITIES			(12,970 )		(6,979 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(13,070 )		(7,079 )

SHAREHOLDERS' FUNDS			(12,970)		(6,979)

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Educational Travel Scotland Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Morag Anderson

Director

09/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

1.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.

1.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	33% straight line
Computer Equipment	33% straight line

1.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

1.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: NIL (2024: NIL)

3. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	19,200

As at 31 October 2025	19,200

Amortisation
As at 1 November 2024	19,200

As at 31 October 2025	19,200

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

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Educational Travel Scotland Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	7,760	9,893	17,653
Additions	-	1,742	1,742

As at 31 October 2025	7,760	11,635	19,395

Depreciation
As at 1 November 2024	7,760	9,732	17,492
Provided during the period	-	696	696

As at 31 October 2025	7,760	10,428	18,188

Net Book Value
As at 31 October 2025	-	1,207	1,207

As at 1 November 2024	-	161	161

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,212	5,017
Other debtors	4,285	2,855

	8,497	7,872

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	567	2,355
Other creditors	95,477	71,891
Taxation and social security	28	-

	96,072	74,246

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

9. Ultimate Controlling Party

The company's ultimate controlling parties are Morag Anderson and Irene Krogh by virtue of their ownership of 100% of the issued share capital in the company.

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Educational Travel Scotland Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. General Information

Educational Travel Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC343318 . The registered office is Rosslyn Associates, The Walled Garden, South Building, Bush Estate, Midlothian, EH26 0SD.