Geocultura Limited Accounts






Geocultura Limited

	Company No. 12694449
		Information for Filing with The Registrar
		31 December 2025

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.




Directors

The Directors who served at any time during the year were as follows:

P.M.C. Foden
J.M. Hammond
N.A. Harbury
R.J. Knipe






































































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

R.J. Knipe
Director
29 May 2026

at	31 December 2025
Company No.		12694449	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		6	14,748	24,411
	Tangible assets		7	72	124

	Investments		8	1	1
				14,821	24,536
Current assets

	Debtors		9	190,325	137,360

	Cash at bank and in hand			16,697	4,126
				207,022	141,486
Creditors: Amount falling due within one year			10	(512,418)	(287,868)
Net current liabilities				(305,396)	(146,382)
Total assets less current liabilities				(290,575)	(121,846)

Provisions for liabilities
	Deferred taxation		11	-	-

Net liabilities				(290,575)	(121,846)

Capital and reserves
	Called up share capital			1,790	1,790
	Share premium account		13	371,649	371,649


	Profit and loss account		13	(664,014)	(495,285)

Total equity				(290,575)	(121,846)



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 29 May 2026 and signed on its behalf by:
R.J. Knipe
Director
29 May 2026

for the year ended 31 December 2025

General information

Geocultura Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12694449

Its registered office is:

4, York Road

Chichester

W Sussex

PO19 7TJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The accounts are prepared on the going concern basis as the directors have confirmed that the shareholders will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next twelve months.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration receivable. Turnover is reduced for customer returns, rebates and other similar allowances.
Specifically, revenue from the sale of holidays is recognised when the tour commences.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

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

33.33% Straight line

Leased assets

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

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 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 Sterling. The accounts are rounded to the nearest pound.

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.

Employee benefits

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 creditors in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Items of income or expenses of exceptional size or incidence
			2025	2024
			£	£
		Provision for non-recoverability of intra-group loan	52,507	-

4	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	7	5

5	Taxation
		Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax	-
















		Standard rate of corporation tax in the United Kingdom	19%	19%

6	Intangible fixed assets
			Website	Total
			£	£
		Cost
		At 1 January 2025	35,580	35,580


		At 31 December 2025	35,580	35,580
		Amortisation and impairment
		At 1 January 2025	11,169	11,169
		Charge for the year	9,663	9,663


		At 31 December 2025	20,832	20,832
		Net book values
		At 31 December 2025	14,748	14,748
		At 31 December 2024	24,411	24,411

		Intangible assets comprise the company's website.

7	Tangible fixed assets
			Computer equipment	Total
			£	£
		Cost or revaluation
		At 1 January 2025	1,375	1,375
		Additions	85	85



		At 31 December 2025	1,460	1,460
		Depreciation
		At 1 January 2025	1,251	1,251
		Charge for the year	137	137



		At 31 December 2025	1,388	1,388
		Net book values
		At 31 December 2025	72	72
		At 31 December 2024	124	124

8	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation
		At 1 January 2025	1	1



		At 31 December 2025	1	1
		Provisions/Impairment





		Net book values
		At 31 December 2025	1	1
		At 31 December 2024	1	1

		Historical cost
		At 31 December 2025	1
		At 31 December 2024	1

9	Debtors
			2025	2024
			£	£
		Trade debtors	161,600	77,699
		Amounts owed by group undertakings (net of provision)	-	46,127


		VAT recoverable	14,002	6,180


		Prepayments and accrued income	14,723	7,354
			190,325	137,360

10	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	3,707	-


		Loans from directors	291,689	160,250
		Other creditors	30,155	31,942
		Accruals and deferred income	186,867	95,676
			512,418	287,868

11	Deferred taxation








			2025	2024
			£	£
		Accelerated capital allowances	2,816	5,941
		Tax losses	(2,816)	(5,941)


			-	-

Share Capital

Share capital comprises 1,790 ordinary shares of £ 1 fully paid.

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

The company loaned £ 6,381 to its US subsidiary during the year bringing the total loaned to that company to £ 52,507. As mentioned elsewhere a provision has been made for non-recoverability of the total loaned.