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Registered number: 15281014
All Seasons Holidays Ltd
Financial Statements
For The Year Ended 30 November 2025
Gravitate Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15281014
30 November 2025 30 November 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44,213 46,072
Investment Properties 5 470,531 450,152
514,744 496,224
CURRENT ASSETS
Debtors 6 - 11,932
Cash at bank and in hand 1,480 1,842
1,480 13,774
Creditors: Amounts Falling Due Within One Year 7 (364 ) (493 )
NET CURRENT ASSETS (LIABILITIES) 1,116 13,281
TOTAL ASSETS LESS CURRENT LIABILITIES 515,860 509,505
Creditors: Amounts Falling Due After More Than One Year 8 (551,826 ) (541,195 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (3,872 ) -
NET LIABILITIES (39,838 ) (31,690 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 16,507 -
Profit and Loss Account (56,445 ) (31,790 )
SHAREHOLDERS' FUNDS (39,838) (31,690)
Page 1
Page 2
For the year ending 30 November 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R C Moule
Director
28th August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
All Seasons Holidays Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15281014 . The registered office is 1a Meadowbrook Park, Halfway, Sheffield, S20 3PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads. 
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 December 2024 46,835
Additions 9,295
As at 30 November 2025 56,130
Depreciation
As at 1 December 2024 763
Provided during the period 11,154
As at 30 November 2025 11,917
Net Book Value
As at 30 November 2025 44,213
As at 1 December 2024 46,072
5. Investment Property
30 November 2025
£
Fair Value
As at 1 December 2024 450,152
Fair value adjustments 20,379
As at 30 November 2025 470,531
6. Debtors
30 November 2025 30 November 2024
£ £
Due within one year
Other debtors - 11,932
7. Creditors: Amounts Falling Due Within One Year
30 November 2025 30 November 2024
£ £
Trade creditors - 493
Other creditors 364 -
364 493
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2025 30 November 2024
£ £
Amounts owed to participating interests 220,744 220,744
Other creditors 331,082 320,451
551,826 541,195
9. Deferred Taxation
The provision for deferred tax is made up as follows:
30 November 2025 30 November 2024
£ £
Revaluation of investment properties 3,872 -
10. Share Capital
30 November 2025 30 November 2024
Allotted, called up and fully paid £ £
25 Ordinary A shares of £ 1.00 each 25 25
25 Ordinary B shares of £ 1.00 each 25 25
25 Ordinary C shares of £ 1.00 each 25 25
25 Ordinary D shares of £ 1.00 each 25 25
100 100
11. Related Party Transactions
Included within Other Creditors are loans from related parties amounting to £331,082 (2024 : £320,451). These loans are unsecured, interest free and repayable on demand.
12. Comparative Period
The comparative figures cover the period from 13 November 2023 to 30 November 2024, a period of more than one year and are therefore not directly comparable with the current year.
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