Pomegranate Travel Ltd Filleted Accounts Cover |  |

| Pomegranate Travel Ltd |
|  | Company No. 08446869 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 December 2025 |  |  |

Pomegranate Travel Ltd Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 December 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was tour operator activities.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
H.E. Blustin |  |  |  |  |  |  |
L.M. Blustin |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
H.E. Blustin |  |  |  |  |  |
Director |  |  |  |  |  |
06 August 2026 |  |  |  |  |  |

Pomegranate Travel Ltd Balance Sheet Registrar |  |

at | 31 December 2025 |  |  |  |  |  |  |
Company No. | 08446869 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | $ |  |  |  | $
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 23,422 |  |  |  | 26,105
|  |  |  |  |  | 23,422 |  |  |  | 26,105
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 213,014 |  |  |  | 472,966
| Cash at bank and in hand |  |  | 2,951,557 |  |  |  | 1,749,073
|  |  |  |  |  | 3,164,571 |  |  |  | 2,222,039
Creditors: Amount falling due within one year | 6 | (2,677,599) |  |  |  | (647,207)
Net current assets |  |  | 486,972 |  |  |  | 1,574,832
Total assets less current liabilities |  |  | 510,394 |  |  |  | 1,600,937
Provisions for liabilities |  |  |  |  |  |  |
| Other provisions |  |  | (83,005) |  |  |  | (178,085)
Net assets |  |  | 427,389 |  |  |  | 1,422,852
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 36,996 |  |  |  | 36,996
| Profit and loss account |  | - | 390,393 |  |  |  | 1,385,856
Total equity |  |  | 427,389 |  |  |  | 1,422,852
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 06 August 2026 and signed on its behalf by: |  |
H.E. Blustin |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
06 August 2026 |  |  |  |  |  |  |  |

Pomegranate Travel Ltd Notes to the Accounts Registrar |  |

for the year ended 31 December 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Pomegranate Travel Ltd is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 08446869 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| c/o FKGB |  |  |  |  |  |  |  |  |  |
| Second Floor |  |  |  |  |  |  |  |  |  |
| 201 Haverstock Hill |  |  |  |  |  |  |  |  |  |
| London |  |  |  |  |  |  |  |  |  |
| NW3 4QG |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Going concern |  |  |  |  |  |  |  |  |  |  |
| The directors have assessed the company’s balance sheet position and likely future cash flows at the date of approving these financial statements. The company was profitable for the year ended 31 December 2025 and had net assets at the balance sheet date. Based on this assessment, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

| Turnover |  |  |  |  |  |  |  |
| Turnover represents revenue from the provision of travel and tour services. Non-refundable deposits are recognised to the extent that related supplier costs have been incurred, with the remaining revenue and associated profit recognised when the related trips take place and performance obligations have been satisfied.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Furniture, fittings and equipment |  | 25% Straight line |  |  |  |  |  |

| 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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Foreign currencies |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is US Dollar. The accounts are rounded to the nearest dollar.
| Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

| Defined contribution pensions |  |  |  |  |  |  |  |
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
| The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

| Judgements and key sources of estimation uncertainty |  |  |  |  |
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

| Cash and cash equivalents |  |  |  |  |  |  |
| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 1 |  |  |  | 1

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  |  |  | $ |  | $
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2025 |  |  |  |  |  |  |  | 38,361 |  | 38,361
|  | Additions |  |  |  |  |  |  |  | 7,318 |  | 7,318
|  | At 31 December 2025 |  |  |  |  |  |  |  | 45,679 |  | 45,679
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 January 2025 |  |  |  |  |  |  |  | 12,256 |  | 12,256
|  | Charge for the year |  |  |  |  |  |  |  | 10,001 |  | 10,001
|  | At 31 December 2025 |  |  |  |  |  |  |  | 22,257 |  | 22,257
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2025 |  |  |  |  |  |  |  | 23,422 |  | 23,422
|  | At 31 December 2024 |  |  |  |  |  |  |  | 26,105 |  | 26,105

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | $ |  |  |  | $
|  | Trade debtors |  |  |  | 137,879 |  |  |  | 450
|  | Amounts owed by group undertakings |  |  |  | - |  |  |  | 369,881
|  | VAT recoverable |  |  |  | 1,950 |  |  |  | 13,186
|  | Other debtors |  |  |  | 70,323 |  |  |  | 83,587
|  | Prepayments and accrued income |  |  |  | 2,862 |  |  |  | 5,862
|  |  |  |  |  |  |  |  |  | 213,014 |  |  |  | 472,966

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | $ |  |  |  | $
|  | Trade creditors |  |  |  | 423,426 |  |  |  | 111,304
|  | Amounts owed to group undertakings |  |  |  | 1,135,876 |  |  |  | -
|  | Taxes and social security |  |  |  | 370,561 |  |  |  | 76,094
|  | Other creditors |  |  |  | 252,951 |  |  |  | 9,350
|  | Accruals and deferred income |  |  |  | 494,785 |  |  |  | 450,459
|  |  |  |  |  |  |  |  |  | 2,677,599 |  |  |  | 647,207

7 | Provisions for liabilities |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | $ |  |  |  | $
|  | Other provision-B/fwd |  |  |  |  |  | 178,085 |  |  |  | 178,085
|  | Movement for the year |  |  |  | (95,080) |  |  |  | -
|  |  |  |  |  |  |  |  |  | 83,005 |  |  |  | 178,085
|  | Other provisions relate to trips that were paid for but subsequently not utilized due to disruptions arising from the COVID-19 pandemic and geopolitical conflict. Credit notes have been issued in respect of these amounts.

8 | Share Capital |  |  |  |  |  |  |  |
|  | The issued and fully paid share capital amounted to 100 ordinary shares with a nominal value of £1 each, an amount of $123 (2024: $123). The company also has issued 29,900 preferred shares at £1 each an amount of $36,873 (2024: $36,873).

9 | Related party disclosures |  |  |  |  |  |
|  | Transactions with related parties |  |  |  |
|  | The company has taken advantage of the exemption available according with Section 33 of FRS 102 "Related party disclosure" not to disclose transactions entered into between two or more members of a group that are wholly owned.

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