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Registered number: 08558920 YELLOW MOON TOURS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
YELLOW MOON TOURS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
YELLOW MOON TOURS LIMITED REGISTERED NUMBER:08558920
STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 31,066 |  | 38,645
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 66,610 |  | 92,913 |
Current asset investments | 7 | 193,735 |  | 172,655 |
Cash at bank and in hand |  | 739,983 |  | 716,033 |
|  | 1,000,328 |  | 981,601 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 8 | (598,133) |  | (629,199) |
Net current assets |  |  | 402,195 |  | 352,402
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (11,173) |  | (7,343)
Net assets |  |  | 422,088 |  | 383,704
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 95 |  | 95
Share premium account |  |  | 2,855 |  | 2,855
Capital redemption reserve |  |  | 5 |  | 5
Retained earnings |  |  | 419,133 |  | 380,749
|  |  | 422,088 |  | 383,704
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. Page 1
YELLOW MOON TOURS LIMITED REGISTERED NUMBER:08558920
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 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 on 10 July 2026.
R Schlosberg
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
YELLOW MOON TOURS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Yellow Moon Tours Limited is a private company, limited by shares, incorporated in England and Wales. Its registered office is 2nd Floor, Connaught House, 1-3 Mount Street, London, W1K 3NB, and its business address is 20 Fitzroy Square, London, W1T 6EJ. The Company's principal activity is that of a private 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the Company in respect of travel services supplied during the year, exclusive of Value Added Tax. Revenue is recognised on the date of departure. Deposits received in advance of tour departures are deferred and recognised as turnover in the period in which the tours take place.
| 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 provided on the following basis:
|  |  |  | Motor vehicles | - | 15.40 % straight line
|  |  |  | Office equipment | - | 33.33% 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.
| 2.4 | Current investments
Investments in listed company shares are remeasured at fair value through profit and loss.
| 2.5 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty. Page 3
YELLOW MOON TOURS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.7 | Creditors
Short term creditors are measured at the transaction price.
| 2.8 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ sterling. 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.
| 2.9 | Dividends
Interim equity dividends are recognised when they are declared and paid. Final equity dividends are recognised when approved by the shareholders.
| 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.
| 2.11 | Pensions
The Company contributes to 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.
| 2.12 | 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: Page 4
YELLOW MOON TOURS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.12 | Current and deferred taxation (continued)
a) 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 b) 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Turnover
| An analysis of turnover by class of business is as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Sales from tours | 3,405,480 | 3,279,838
4. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2024 - 10).
Page 5
YELLOW MOON TOURS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 December 2024 | 38,950 | 5,514 | 44,464
| At 30 November 2025 | 38,950 | 5,514 | 44,464
| Depreciation |  |  |
| At 1 December 2024 | 3,500 | 2,319 | 5,819
| Charge for the year on owned assets | 6,000 | 1,579 | 7,579
| At 30 November 2025 | 9,500 | 3,898 | 13,398
| Net book value |  |  |
| At 30 November 2025 | 29,450 | 1,616 | 31,066
| At 30 November 2024 | 35,450 | 3,195 | 38,645
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 31,816 | 43,321
| Other debtors | 13,754 | 23,586
| Prepayments and accrued income | 21,040 | 26,006
|  | 66,610 | 92,913
7. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 193,735 | 172,655
Page 6
YELLOW MOON TOURS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 15,269 | -
| Taxation and social security | 192,425 | 207,786
| Payments received in advance | 207,464 | 220,089
| Other creditors | 71,313 | 71,324
| Accruals | 111,662 | 130,000
|  | 598,133 | 629,199
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 7,343 | -
| Charged to profit or loss | 3,830 | 7,343
| At end of year | 11,173 | 7,343
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 5,903 | 7,343
| Fair value movements | 5,270 | -
|  | 11,173 | 7,343
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 95 (2024 - 95) Ordinary shares of £1 each | 95 | 95
Page 7
YELLOW MOON TOURS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
11. | Commitments under operating leases
| At 30 November 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 | 38,610 | 13,370
| Later than 1 year and not later than 5 years | 3,218 | -
|  | 41,828 | 13,370
Page 8