ETHERSON TRAVEL LTD

Company Registration Number:
NI648422 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

ETHERSON TRAVEL LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

ETHERSON TRAVEL LTD

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 68,943 90,725
Tangible assets: 4 447,280 388,041
Investments: 5 486,018 448,998
Total fixed assets: 1,002,241 927,764
Current assets
Stocks: 129,642 86,317
Debtors:   692,228 668,515
Cash at bank and in hand: 297,858 347,799
Total current assets: 1,119,728 1,102,631
Creditors: amounts falling due within one year:   (640,325) (675,517)
Net current assets (liabilities): 479,403 427,114
Total assets less current liabilities: 1,481,644 1,354,878
Creditors: amounts falling due after more than one year:   (39,628) (81,607)
Total net assets (liabilities): 1,442,016 1,273,271
Capital and reserves
Called up share capital: 10 10
Profit and loss account: 1,442,006 1,273,261
Shareholders funds: 1,442,016 1,273,271

The notes form part of these financial statements

ETHERSON TRAVEL LTD

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 July 2026
and signed on behalf of the board by:

Name: Mr Martin Etherson
Status: Director

The notes form part of these financial statements

ETHERSON TRAVEL LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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

Tangible fixed assets and depreciation policy

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: Plant and machinery - 10-20% straight line Fittings fixtures and equipment - 20% straight line Motor vehicles - 20% straight line If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates

Intangible fixed assets and amortisation policy

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 - 10% 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

ETHERSON TRAVEL LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 32 38

ETHERSON TRAVEL LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Intangible Assets

Total
Cost £
At 01 November 2024 226,817
Additions 900
At 31 October 2025 227,717
Amortisation
At 01 November 2024 136,092
Charge for year 22,682
At 31 October 2025 158,774
Net book value
At 31 October 2025 68,943
At 31 October 2024 90,725

ETHERSON TRAVEL LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Tangible Assets

Total
Cost £
At 01 November 2024 921,235
Additions 170,400
At 31 October 2025 1,091,635
Depreciation
At 01 November 2024 533,194
Charge for year 111,161
At 31 October 2025 644,355
Net book value
At 31 October 2025 447,280
At 31 October 2024 388,041

ETHERSON TRAVEL LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Fixed investments

Investment properties held for the purpose of generating rental income

ETHERSON TRAVEL LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Loans to directors

Name of director receiving advance or credit: Mr Martin Etherson
Description of the loan: Loan
£
Balance at 01 November 2024 396,110
Advances or credits made: 174,102
Advances or credits repaid: 60,532
Balance at 31 October 2025 509,680

The above advances are repayable on demand and a commercial rate of interest has been applied