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Registered number: 12419127
ATTRACTION WORLD VENTURES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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ATTRACTION WORLD VENTURES LIMITED
REGISTERED NUMBER: 12419127
BALANCE SHEET
AS AT 31 OCTOBER 2025
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Total assets less current liabilities
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For the year ended 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.
The 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 2 to 5 form part of these financial statements.
Page 1
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ATTRACTION WORLD VENTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Attraction World Ventures Limited ('the company') 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, 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 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 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 the parent and group are considered eligible for the exemption to prepare consolidated accounts.
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.
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.
Page 2
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ATTRACTION WORLD VENTURES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
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, 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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Judgements in applying accounting policies and key sources of estimation
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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 and liabilities.
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 number of employees, including directors, during the year was 2 (2024: 2)
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Page 3
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ATTRACTION WORLD VENTURES 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 31 October 2025
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At 1 November 2024 and 31 October 2025
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The following were subsidiary undertakings of the company during the year:
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Attraction World Holdings Limited
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First Floor New Oxford House, Waterloo Street, Birmingham, United Kingdom, B2 5UG
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Attraction World Limited*
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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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* = indirectly held
In the opinion of the directors, the value of these investments as at 31 October 2025 is not less than the aggregate amount in the balance sheet at that date.
The reporting year-ends of the subsidiary undertakings are co-terminus with the company.
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Amounts owed by group undertakings
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All amounts owed by group undertakings are unsecured, interest free and have no fixed date of repayment.
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Page 4
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ATTRACTION WORLD VENTURES 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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100,000 Ordinary shares of £1 each
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998,969 Preference shares of £1 each
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Called up share capital represents the nominal value of the shares issued.
Regarding the right to participate in a distribution, the priority of these shares is set out in sections 18.1 and 18.2 of the Articles of Association.
Regarding the right to a return of capital of the company, the priority of these shares is set out in section 18.4 of the Articles of Association.
Regarding the right to vote, holders of Ordinary shares have the right to receive notice of, attend, vote and speak at the general meeting of the company. Holders of Preference shares do not have the right to receive notice of, attend, vote and speak at the general meeting of the company.
The Ordinary shares are not redeemable.
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On 11 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.
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Related party transactions
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The company has taken advantage of the exemption conferred by FRS 102 section 33 'Related Party Disclosures' not to disclose transactions with companies within the group 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 Group Limited. Attraction World Group 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.
As of the balance sheet date, the ultimate parent undertaking of the group is Highmore Trade Finance Fund, LP. Highmore Trade Finance Fund, LP is incorporated and domiciled in Delaware, United States, and its registered office is located at 750 Lexington Avenue, 24th Floor, New York, NY 10022.
The company and its group qualify as small under section 383 of the Companies Act 2006 and are therefore eligible for the exemption from preparing consolidated accounts.
Page 5
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