Encounter Walking Holidays Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08227323

Encounter Walking Holidays Limited

Filleted Unaudited Financial Statements

31 October 2025

Encounter Walking Holidays Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	7		6,160		13,198

Current assets

Debtors	8	172,482	78,730
Cash at bank and in hand		7,666	70,422
		---------	---------
		180,148	149,152

Creditors: amounts falling due within one year	9	174,629		110,349
		---------		---------
Net current assets			5,519		38,803
			--------		--------
Total assets less current liabilities			11,679		52,001

Provisions

Taxation including deferred tax	1,540	3,300
	--------	--------
Net assets	10,139	48,701
	--------	--------

Capital and reserves

Called up share capital	10	10,000	10,000
Profit and loss account		139	38,701
		--------	--------
Shareholders funds		10,139	48,701
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Encounter Walking Holidays Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 1 June 2026 , and are signed on behalf of the board by:

Mr R. Smith
Director

Company registration number: 08227323

Encounter Walking Holidays Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Henleaze House Business Centre, 13 Harbury Road, Henleaze, Bristol, BS9 4PN, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 11 ).

5. Tax on (loss)/profit

Major components of tax (income)/expense

	2025	2024
	£	£

Current tax:

UK current tax expense	–	16,375

Deferred tax:

Origination and reversal of timing differences	( 1,760)	616
	-------	--------
Tax on (loss)/profit	( 1,760)	16,991
	-------	--------

6. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	22,000
	--------
Amortisation
At 1 November 2024 and 31 October 2025	22,000
	--------
Carrying amount
At 31 October 2025	–
	--------
At 31 October 2024	–
	--------

7. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 November 2024	8,500	18,568	27,068
Additions	–	1,391	1,391
Disposals	( 8,500)	–	( 8,500)
	-------	--------	--------
At 31 October 2025	–	19,959	19,959
	-------	--------	--------
Depreciation
At 1 November 2024	2,125	11,745	13,870
Charge for the year	–	2,054	2,054
Disposals	( 2,125)	–	( 2,125)
	-------	--------	--------
At 31 October 2025	–	13,799	13,799
	-------	--------	--------
Carrying amount
At 31 October 2025	–	6,160	6,160
	-------	--------	--------
At 31 October 2024	6,375	6,823	13,198
	-------	--------	--------

8. Debtors

	2025	2024
	£	£
Amounts owed by undertakings in which the company has a participating interest	155,028	60,000
Prepayments and accrued income	17,454	18,730
	---------	--------
	172,482	78,730
	---------	--------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	64,608	71,534
Amounts owed to undertakings in which the company has a participating interest	47,000	–
Accruals and deferred income	1,625	1,940
Corporation tax	–	16,375
Social security and other taxes	54,475	18,967
Other creditors	6,921	1,533
	---------	---------
	174,629	110,349
	---------	---------

10. Called up share capital

Issued and called up

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 10,000 each	1	10,000	1	10,000
	----	--------	----	--------

Shares issued and partly paid

	2025		2024
	No.	£	No.	£
Ordinary shares - £1 paid of £ 10,000 each	1	1	1	1
	----	----	----	----

11. Director's advances, credits and guarantees

During the year there were no director's advances, credits and guarantees.