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Registered number: 07425487
ATTRACTION WORLD HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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ATTRACTION WORLD HOLDINGS LIMITED
REGISTERED NUMBER: 07425487
BALANCE SHEET
AS AT 31 OCTOBER 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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Capital redemption reserve
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Page 1
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ATTRACTION WORLD HOLDINGS LIMITED
REGISTERED NUMBER: 07425487
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
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.
The company has opted not to file the profit and loss account 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 by:
The notes on pages 3 to 7 form part of these financial statements.
Page 2
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ATTRACTION WORLD HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Attraction World Holdings Limited is a private company, incorporated and domiciled in the United Kingdom. The address of its registered office is First Floor New Oxford House, Waterloo Street, Birmingham, West Midlands, B2 5UG.
The financial statements are prepared in Sterling (£) which is the functional currency of the company. The financial statements are for the year ended 31 October 2025 (2024: year ended 31 October 2024).
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. It also requires management to exercise judgment in applying the company’s accounting policies (see note 3).
The following principal accounting policies have been applied:
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Exemption from preparing consolidated financial statements
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The company, and the group it is headed by, qualify as small as set out in section 383 of the Companies Act 2006 and therefore, the parent and group are considered eligible for the exemption to prepare consolidated accounts.
Investments in subsidiaries are measured at cost less accumulated impairment.
Investments in subsidiaries are assessed for impairment at each reporting date. Any impairment losses or reversals of impairment losses are recognised in the profit and loss account.
The financial statements have been prepared on a going concern basis. In making this assessment, the directors have considered the Group’s financial performance, cash flow forecasts, and liquidity position for a period of at least twelve months from the date of approval of these financial statements.
The directors have prepared detailed forecasts which indicate that the Group is expected to meet its obligations as they fall due. These forecasts reflect current trading performance, anticipated future revenues, and expected cost levels.
The Group continues to benefit from ongoing support from its investors, who have confirmed their intention to continue providing funding as required. The Group also has access to funding facilities which, together with forecast operating cash flows, are expected to be sufficient to meet working capital requirements.
Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Page 3
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ATTRACTION WORLD HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
All borrowing costs are recognised in the profit and loss account in the year in which they are incurred.
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans with related parties and investments in ordinary shares.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.
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Judgments in applying accounting policies and key sources of estimation uncertainty
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In preparing these financial statements, the directors have had to make judgements, estimates and assumptions that effect the application of policies and reported amounts of assets, liabilities, income and expenses.
The estimates and associated assumptions are based on historical experiences and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities and are not readily apparent from other sources. Actual results may differ from these estimates. The judgements, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are:
Carrying value of investments
In determining the recoverable amount, it is necessary to make a series of assumptions to estimate the higher of fair value less costs to sell and the present value of future cash flows. In each case these assumptions have been made by management reflecting past experience and are consistent with relevant external sources of information. The directors determine whether there are indicators of impairment of the company's investments. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the subsidiary companies.
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The average monthly number of employees, including directors, during the year was 2 (2024: 2).
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Page 4
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ATTRACTION WORLD HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Investments
in subsidiary
companies
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At 1 November 2024 and at 31 October 2025
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At 1 November 2024 and at 31 October 2025
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The following was a subsidiary undertaking of the company during the year:
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First Floor New Oxford House, Waterloo Street, Birmingham, United Kingdom, B2 5UG
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Sale of attraction tickets
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In the opinion of the directors, the value of this investment as at 31 October 2025 is not less than the aggregate amount in the balance sheet at that date.
The reporting year end of the subsidiary undertaking is co-terminus with the company.
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Amounts owed by group undertakings
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The amounts owed by group undertakings are free from interest, are unsecured, and have no fixed date of repayment.
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Page 5
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ATTRACTION WORLD HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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The amounts owed to group undertakings are free from interest, are unsecured, and have no fixed date of repayment.
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Creditors: Amounts falling due after more than one year
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Analysis of the maturity of loans is given below:
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Amounts falling due within one year
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Amounts falling due 1-2 years
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The bank loan balance outstanding at 31 October 2025 is £369,231 (2024: £738,462). The bank loan balance is made up of the Coronavirus Business Interruption Loan which is repayable in equal quarterly installments of £92,307 (2024: £92,307) until August 2026. Interest rate is based on floating rate basis, under which the interest rate will never be less than the margin of 3.64% per annum.
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Page 6
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ATTRACTION WORLD HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Allotted, called up and fully paid
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24,396,031 Ordinary A shares of £0.005 each
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20,666,700 Ordinary B shares of £0.005 each
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The A Ordinary Shares and B Ordinary Shares shall rank pari passu in all respects, but shall constitute separate classes of share.
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On 6 October 2023, a fixed and floating charge over all current and future assets of the company and the group was registered by Highmore Financing CO XII, LP, in respect of group debentures.
During the year ended 31 October 2020, the company obtained a Coronavirus Business Interruption Loan. The loan is secured through a cross guarantee and asset debenture between Attraction World Holdings Limited and Attraction World Limited. The outstanding balance of this loan as at the 31 October 2025 was £369,231 (2024: £738,462).
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Related party transactions
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The company has taken advantage of exemption conferred by FRS 102 section 33 'Related Party Disclosures' not to disclose transactions with companies within the group which it is a member, where these transactions occur between entities which are 100% owned members of that group.
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The immediate parent company is Attraction World Ventures Limited. Attraction World Ventures Limited is incorporated and domiciled in the United Kingdom, and shares the same registered office at First Floor New Oxford House, Waterloo Street, Birmingham, B2 5UG.
At the balance sheet date, the ultimate parent undertaking of the group is Highmore Trade Finance Fund, LP. Highmore Trade Finance Fund, LP was incorporated and domiciled in Delaware, United States, and has a registered office at 750 Lexington Avenue, 24th Floor, New York, 10022.
The company, and the group it is headed by, qualify as small as set out in section 383 of the Companies Act 2006 and are therefore considered eligible for the exemption to prepare consolidated accounts.
Page 7
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