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Registered number: NI636829
Taste And Tour NI Limited
Unaudited Financial Statements
For the Period 1 April 2025 to 31 May 2026
Taste And Tour NI Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Taste And Tour NI Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: NI636829

| 31 May 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 65,939 |  | 112,091
|  |  | 65,939 |  | 112,091
CURRENT ASSETS
Debtors | 5 | 84,794 |  | 88,058 |
Cash at bank and in hand |  | 236,419 |  | 271,273 |
|  | 321,213 |  | 359,331 |
Creditors: Amounts Falling Due Within One Year | 6 | (350,578 ) |  | (431,111 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (29,365 ) |  | (71,780 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 36,574 |  | 40,311
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (24,286 ) |  | (28,023 )
NET ASSETS |  |  | 12,288 |  | 12,288
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 12,286 |  | 12,286
SHAREHOLDERS' FUNDS |  |  | 12,288 |  | 12,288

Page 1
Page 2
Taste And Tour NI Limited
Balance Sheet (continued)
As At 31 May 2026
For the period ending 31 May 2026 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr P G Ervine Director | Ms C Wilson Director
03/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Taste And Tour NI Limited
Notes to the Financial Statements
For the Period 1 April 2025 to 31 May 2026
Notes to the Financial Statements
1. General Information
Taste And Tour NI Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI636829 . The registered office is Unit 337 Moat House 54 Bloomfield Avenue, Belfast, BT5 5AD.
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. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 5% straight line
Fixtures & Fittings | 10% straight line
Computer Equipment | 10% 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.
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Taste And Tour NI Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 May 2026
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 period, 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises
3. Average Number of Employees
Average number of employees, including directors, during the period was: 8 (2025: 8)
8 8
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Taste And Tour NI Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 May 2026
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 39,417 | 117,200 | 13,733 | 170,350
Additions | - | 1,257 | 1,715 | 2,972
Disposals | (39,417 ) | - | - | (39,417 )
As at 31 May 2026 | - | 118,457 | 15,448 | 133,905
Depreciation
As at 1 April 2025 | 5,913 | 46,741 | 5,605 | 58,259
Provided during the period | 2,299 | 13,820 | 1,800 | 17,919
Disposals | (8,212 ) | - | - | (8,212 )
As at 31 May 2026 | - | 60,561 | 7,405 | 67,966
Net Book Value
As at 31 May 2026 | - | 57,896 | 8,043 | 65,939
As at 1 April 2025 | 33,504 | 70,459 | 8,128 | 112,091

5. Debtors

| 31 May 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 35,670 |  | 30,568
Amounts owed by group undertakings | 35,213 |  | 53,579
Other debtors | 13,911 |  | 3,911
| 84,794 |  | 88,058

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,303 |  | 1,684
Other creditors | 285,269 |  | 344,164
Taxation and social security | 63,006 |  | 85,263
| 350,578 |  | 431,111

7. Share Capital

| 31 May 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Post Balance Sheet Events
There have been no significant events affecting the company since the year end.
Page 5
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Taste And Tour NI Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 May 2026
9. Related Party Transactions
The Directors of Taste and Tour NI Limited jointly own 100% of the share capital of Taste and Tour One Limited, and are also shareholders in Ahoy Belfast Limited. During the year receipts received by the company on behalf of the related parties amounted to £18,366 (2025: £Nil) and payments made by the company amounted to £Nil (2025: £2,227). At the year end £35,213 was due from related parties (2025: £53,579).
10. Ultimate Controlling Party
There is no single controlling party.
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