REGISTERED NUMBER: 04235543 (England)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Orbital Travel Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Denise McCallum

REGISTERED OFFICE:

Manor House

High Street

Buntingford

SG9 9AB

REGISTERED NUMBER:

04235543 (England)

ACCOUNTANTS:

Bracey's Accountants (Stevenage) Limited

18-20 High Street

Stevenage

Hertfordshire

SG1 3EJ

FIXED ASSETS

Intangible assets

5

4,195

13,990

Tangible assets

6

3,618

3,208

Investments

7

47,527

47,527

55,340

64,725

CURRENT ASSETS

Debtors

8

1,185,946

913,346

Cash at bank and in hand

666,901

603,290

1,852,847

1,516,636

CREDITORS

Amounts falling due within one year

9

1,208,594

1,006,895

NET CURRENT ASSETS

644,253

509,741

TOTAL ASSETS LESS CURRENT LIABILITIES

699,593

574,466

PROVISIONS FOR LIABILITIES

1,464

-

NET ASSETS

698,129

574,466

CAPITAL AND RESERVES

Called up share capital

30,000

30,000

Retained earnings

668,129

544,466

698,129

574,466

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

Denise McCallum - Director

1.	STATUTORY INFORMATION

Orbital Travel Limited is a private company, limited by shares , registered in England. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstance.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Investments comprise of interests held in an unconnected overseas company.

Trade debtors

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

business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on a quarterly basis and any adjustment is made accordingly through the profit and loss account.

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 recognised at the transaction price.

Cash and cash equivalents

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

55,744

AMORTISATION

At 1 April 2025

41,754

Charge for year

9,795

At 31 March 2026

51,549

NET BOOK VALUE

At 31 March 2026

4,195

At 31 March 2025

13,990

6.	TANGIBLE FIXED ASSETS

Furniture

Computer

and

Equipment

Fittings

Totals

£

£

£

COST

At 1 April 2025

24,536

11,468

36,004

Additions

791

1,150

1,941

At 31 March 2026

25,327

12,618

37,945

DEPRECIATION

At 1 April 2025

21,947

10,849

32,796

Charge for year

1,211

320

1,531

At 31 March 2026

23,158

11,169

34,327

NET BOOK VALUE

At 31 March 2026

2,169

1,449

3,618

At 31 March 2025

2,589

619

3,208

7.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

47,527

NET BOOK VALUE

At 31 March 2026

47,527

At 31 March 2025

47,527

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

984,768

707,321

Other debtors

201,178

206,025

1,185,946

913,346

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

12,822

9,208

Taxation and social security

5,135

4,832

Other creditors

1,190,637

992,855

1,208,594

1,006,895

10.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments not included in the balance sheet is £692 (2025: £672). This is in relation to the business' premises which it leases on a one month rolling contract.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr. John Michael McCallum & Mrs. Janis Elaine Shepherd.

12.	SHARE CAPITAL

Allotted, called up and fully paid shares

2026

2025

No.

£

No.

£

Ordinary A shares of £1 each

15,000

15,000

15,000

15,000

Ordinary B shares of £1 each

15,000

15,000

15,000

15,000

30,000

30,000

30,000

30,000

Both share classes hold the entitlement to distributions of profits however, the Ordinary B shares do not hold any voting rights.

13.	RELATED PARTY TRANSACTIONS

2026Mr John McCallum

At 1 April2025£

Advances todirector£

Repaymentsby director£

At 1 March2026£

Directors loan account

(28,946

)

30,000

(1,124

)

(69.98

)

2025Mr John McCallum

At 1 April2024£

Advances todirector£

Repaymentsby director£

At 1 March2025£

Directors loan account

(13,854

)

1,532

(16,624

)

(28,946

)

14.

DIVIDENDS

2026

2025

£

£

Interim dividend of £2 (2025 - £2) per ordinary share

500

60,000