Registration number: 16005268

Tourer World - Huddersfield Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Tourer World - Huddersfield Ltd

(Registration number: 16005268)
Balance Sheet as at 31 October 2025

	Note	2025 £
Fixed assets
Tangible assets	4		15,054
Current assets
Debtors	5	427
Cash at bank and in hand		7,072
		7,499
Creditors: Amounts falling due within one year	6	(19,876)
Net current liabilities			(12,377)
Net assets			2,677
Capital and reserves
Called up share capital		2
Profit and loss account		2,675
Total equity			2,677

For the financial period ending 31 October 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:
 

......................................... Mr M.D. Bell Director

Tourer World - Huddersfield Ltd

Notes to the Unaudited Financial Statements For The Period from 8 October 2024 to 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
68 The Brow
Cullingworth
Bradford
BD13 5FA

These financial statements were authorised for issue by the Board on 22 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tourer World - Huddersfield Ltd

Notes to the Unaudited Financial Statements For The Period from 8 October 2024 to 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	- Over the remaining term of the lease
Plant and equipment	- 20% Straight line

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4	Tangible assets

	Leasehold Improvements £	Other tangible assets £	Total £
Cost or valuation
Additions	3,700	13,939	17,639
At 31 October 2025	3,700	13,939	17,639
Depreciation
Charge for the period	740	1,845	2,585
At 31 October 2025	740	1,845	2,585
Carrying amount
At 31 October 2025	2,960	12,094	15,054

5

Debtors

Current	2025 £
Other debtors	427
	427

6

Creditors

Creditors: amounts falling due within one year

	2025 £
Amounts owed to related parties	13,379
Other creditors	6,497
	19,876