Bali Adventure Tours Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Bali Adventure Tours Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15657903 . The registered office is 10 Blue Sky, Monkton Business Park South, South Tyneside, NE31 2EQ.

2. Accounting Policies

2.1. 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Bali Adventure Tours Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.5. Functional and Reporting Currency

The Company’s financial statements are prepared in British Pounds (£). The Company has determined its reporting currency to be the British Pound.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Debtors

	30 April 2026	30 April 2025
	£	£
Due within one year
Amounts owed by associates	59,469	1,108

Debtors include loans to related parties which is interest free and repayable on demand.

5. Creditors: Amounts Falling Due Within One Year

	30 April 2026	30 April 2025
	£	£
Corporation tax	59,455	20,073
Accruals and deferred income	100,397	165,833
Directors' loan accounts	1,181	581
Amounts owed to associates	-	10,789

	161,033	197,276

The directors loan is interest free and repayable on demand.

6. Share Capital

	30 April 2026	30 April 2025
	£	£
Allotted, Called up and fully paid	10,000	100

7. Dividends

	30 April 2026	30 April 2025
	£	£
On equity shares:
Final dividend paid	121,116	-

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Bali Adventure Tours Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Related Party Transactions

SB Ventures Inc Ltd

Sebastian Begueria is a director of Bali Adventure Tours is also a director and shareholder of SB Ventures Inc Ltd

Money transferred between the companies and costs paid on behalf of related parties.

Absolute CRM Ventures Ltd

Sidney Adams is a director and shareholder of Bali Adventure Tours and also of Absolute CRM Ventures Ltd

Money transferred between the companies and costs paid on behalf of related parties.

Kiwi Adventure Tours Ltd

Sebastian Begueria is a director of Bali Adventure Tours Ltd and Kiwi Adventure Tours Ltd, while Sidney Adams is a director and shareholder of Bali Adventure Tours and also of Kiwi Adventure Tours Ltd

Money transferred between the companies and costs paid on behalf of related parties.

My Adventure Project Ltd

Sebasatian Begueria is a directors of Bali Adventure Tours is also a director of My Adventure Project Ltd

Money transferred between the companies and costs paid on behalf of related parties.

9. Ultimate Controlling Party

The company's ultimate controlling party is SB Ventures by virtue of its ownership of 51% of the issued share capital in the company.

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		30 April 2026		30 April 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	59,469		1,108
Cash at bank and in hand		229,369		256,826

		288,838		257,934
Creditors: Amounts Falling Due Within One Year	5	(161,033 )		(197,276 )

NET CURRENT ASSETS (LIABILITIES)			127,805		60,658

TOTAL ASSETS LESS CURRENT LIABILITIES			127,805		60,658

NET ASSETS			127,805		60,658

CAPITAL AND RESERVES
Called up share capital	6		10,000		100
Profit and Loss Account			117,805		60,558

SHAREHOLDERS' FUNDS			127,805		60,658

Mr Sebastian Begueria Director	Mr Sidney Adams Director
19/06/2026