Options Supported Holidays Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04839964

Options Supported Holidays Ltd

Filleted Unaudited Financial Statements

31 December 2025

Options Supported Holidays Ltd

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Options Supported Holidays Ltd

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		6,384	7,796

Current assets

Stocks		3,294	2,231
Debtors	6	632,650	632,702
Cash at bank and in hand		55,076	55,039
		---------	---------
		691,020	689,972

Creditors: amounts falling due within one year	7	( 474,944)		( 552,083)
		---------		---------
Net current assets			216,076	137,889
			---------	---------
Total assets less current liabilities			222,460	145,685

Creditors: amounts falling due after more than one year	8		( 236,531)	( 164,915)

Provisions

Taxation including deferred tax	( 1,213)	( 1,481)
	---------	---------
Net liabilities	( 15,284)	( 20,711)
	---------	---------

Options Supported Holidays Ltd

Statement of Financial Position (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	5	5
Profit and loss account	( 15,289)	( 20,716)
	--------	--------
Shareholders deficit	( 15,284)	( 20,711)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 6 August 2026 , and are signed on behalf of the board by:

K F Page

Director

Company registration number: 04839964

Options Supported Holidays Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Down Farm, South Cerney, Cirencester, GL7 6DD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis on the grounds that the directors will continue to provide sufficient finance for the foreseeable future.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts. Revenue from the sale of goods and services is recognised when the goods and services are delivered by departure date.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

Furniture, fixtures and fittings	-	25% per annum of reducing balance
Equipment	-	25% per annum of reducing balance

Impairment of fixed assets

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate at the reporting date, with any gains or losses being taken to the profit and loss account.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 6 ).

5. Tangible assets

	Furniture, fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025	5,266	19,491	24,757
Additions	533	298	831
Disposals	–	( 1,274)	( 1,274)
	-------	--------	--------
At 31 December 2025	5,799	18,515	24,314
	-------	--------	--------
Depreciation
At 1 January 2025	3,461	13,500	16,961
Charge for the year	578	1,545	2,123
Disposals	–	( 1,154)	( 1,154)
	-------	--------	--------
At 31 December 2025	4,039	13,891	17,930
	-------	--------	--------
Carrying amount
At 31 December 2025	1,760	4,624	6,384
	-------	--------	--------
At 31 December 2024	1,805	5,991	7,796
	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	166,481	194,171
Other debtors	466,169	438,531
	---------	---------
	632,650	632,702
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans	17,441	25,909
Trade creditors	17,976	37,025
Social security and other taxes	13,381	34,123
Other creditors	426,146	455,026
	---------	---------
	474,944	552,083
	---------	---------

The bank loans are secured by personal guarantees from the directors and the Bounce Back Loan Scheme Guarantee supported by the UK Government.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans	111,531	39,915
Other creditors	125,000	125,000
	---------	---------
	236,531	164,915
	---------	---------

The bank loans are secured by personal guarantees from the directors and by the Bounce Back Loan Scheme Guarantee supported by the UK Government.

Other creditors include a loan of £125,000 (2024 £125,000) from the directors for which the company has given an undertaking to the CAA that it will not repay for the period during which it holds an ATOL.

Included within creditors: amounts falling due after more than one year is an amount of £30,691 (2024: £Nil) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

9. Financial commitments

At the reporting date the company had commitments for total future minimum lease payments under non-cancellable operating leases of £14,452 (2024 - £26,345).

10. Related party transactions

At the reporting date the company owed £126,442 (2024 - £126,281) to its directors. No interest has been charged on these loans. At the reporting date £414,331 (2024 - £373,353) was owed to the company by Greyhound Barn, an unincorporated business in which the director, K F Page has a 50% interest. No interest has been charged on this loan.