North Dorset Travel Ltd - Filleted accounts

Registered number

03942800

North Dorset Travel Ltd

Filleted Accounts

31 March 2026

North Dorset Travel Ltd
Registered number:		03942800
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		864,009			717,178

Current assets
Debtors	5	191,337			94,489
Cash at bank and in hand		25,732			163,159
		217,069			257,648

Creditors: amounts falling due within one year	6	(142,170)			(135,689)

Net current assets			74,899			121,959

Total assets less current liabilities			938,908			839,137

Creditors: amounts falling due after more than one year	7		(97,682)			(90,785)

Provisions for liabilities			(215,730)			(178,963)


Net assets			625,496			569,389

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			624,496			568,389

Shareholders' funds			625,496			569,389

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs S Green
Director
Approved by the board on 18 August 2026

North Dorset Travel Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Coach vehicles			12.5% reducing balance
	Plant and machinery			25% reducing balance
	Fixtures and fittings			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					8		7


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							40,000
	At 31 March 2026							40,000

	Amortisation
	At 1 April 2025							40,000
	At 31 March 2026							40,000

	Net book value
	At 31 March 2026							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Coach Vehicles		Plant and machinery		Fixtures and Fittings		Total
£			£		£		£
	Cost
	At 1 April 2025	1,146,427		3,450		11,391		1,161,268
	Additions	270,000		-		376		270,376
	At 31 March 2026	1,416,427		3,450		11,767		1,431,644

	Depreciation
	At 1 April 2025	432,589		2,278		9,223		444,090
	Charge for the year	122,892		293		360		123,545
	At 31 March 2026	555,481		2,571		9,583		567,635

	Net book value
	At 31 March 2026	860,946		879		2,184		864,009
	At 31 March 2025	713,838		1,172		2,168		717,178


5	Debtors					2026		2025
£							£

	Trade debtors					24,219		29,531
	Other debtors					167,118		64,958
						191,337		94,489


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					2,391		8,333
	Directors' current accounts					13,868		40,347
	Obligations under finance lease and hire purchase contracts					113,243		48,337
	Trade creditors					3,888		8,409
	Taxation and social security costs					4,436		3,769
	Other creditors					4,344		26,494
						142,170		135,689


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		4,059
	Obligations under finance lease and hire purchase contracts					97,682		86,726
						97,682		90,785

8	Other information

	North Dorset Travel Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Freight House
	Holton Heath
	Poole
	Dorset
	BH16 6JW