ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 13583403

TINGLING TRAVEL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2025

TINGLING TRAVEL LIMITED

REGISTERED NUMBER: 13583403

BALANCE SHEET

AS AT 30 JUNE 2025

	30 June	31 August
	2025	2024
Note	£	£

Fixed assets
Intangible assets			39,713		49,641
			39,713		49,641
Current assets
Debtors: amounts falling due within one year	5	-		100
Cash at bank and in hand	6	5,855		312
		5,855		412
Creditors: amounts falling due within one year	7	(57,606)		(61,336)
Net current liabilities			(51,751)		(60,924)
Total assets less current liabilities			(12,038)		(11,283)

Net liabilities			(12,038)		(11,283)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(12,138)	(11,383)
	(12,038)	(11,283)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 August 2026.

A. Tingling

Director

Page 1

TINGLING TRAVEL LIMITED

REGISTERED NUMBER: 13583403

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

TINGLING TRAVEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

1.	General information

Tingling Travel Limited is a company limited by shares. It was incorporated in England and Wales.

The registered office is:

13 Audleigh Place,
Chigwell,
Essex,
IG7 5QT

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

In view of the excess of liabilities over assets at 30 June 2025 the appropriateness of the going concern basis is dependent upon the continued support of the company's creditors.

The creditors have continued to support the company and the Directors are of the opinion that they will continue to do so. In light of the aforementioned, the Directors consider it appropriate to adopt the going concern basis in preparing the financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

TINGLING TRAVEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

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.

2.9

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.

Employees

The average monthly number of employees, including directors, during the period was 2 (2024 - 2).

Page 4

TINGLING TRAVEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

4.	Intangible assets

		Computer software
		£
	Cost
	At 1 September 2024	49,641
	Additions	(9,928)
	At 30 June 2025	39,713

	Net book value
	At 30 June 2025	39,713
	At 31 August 2024	49,641

Debtors

					30 June	31 August
					2025	2024
					£	£


Other debtors	-	100
	-	100

Cash at bank and in hand	5,855	312
	5,855	312

Page 5

TINGLING TRAVEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

Trade creditors	-	3,330
Corporation tax	-	6
Other creditors	56,405	57,200
Accruals and deferred income	1,201	800
	57,606	61,336

Page 6