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Registered number: 04437204


ORIGINAL TRAVEL COMPANY LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

 
ORIGINAL TRAVEL COMPANY LTD
 
 
COMPANY INFORMATION


Directors
T Barber 
A Capestan 
J F Rial 
A Smith 
A Bouferguene 
E Cohen-Boulakia (appointed 6 May 2025)
A Dubourg- Lavroff (appointed 6 May 2025)




Company secretary
Canute Secretaries Limited



Registered number
04437204



Registered office
Fifth Floor
27 Greville Street

London

EC1N 8SU




Trading Address
111 Upper Richmond Road

London

United Kingdom

 SW15 2TL






Independent auditors
Xeinadin Audit Limited
Chartered Accountants & Statutory Auditors

Level 5a

Maple House

149 Tottenham Court Road

London

W1T 7NF





 
ORIGINAL TRAVEL COMPANY LTD
 

CONTENTS



Page
Strategic Report
1 - 2
Directors' Report
3 - 4
Independent Auditors' Report
5 - 9
Statement of Comprehensive Income
10
Statement of Financial Position
11
Statement of Changes in Equity
12 - 13
Statement of Cash Flows
14 - 15
Notes to the Financial Statements
16 - 32


 
ORIGINAL TRAVEL COMPANY LTD
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

Introduction
 
The directors at Original Travel saw a solid performance in the year and presented the financial statements as at 31 December 2025.

Business review
 
The company generated £22.1M in Revenue during the year (2024: £20M), an 11% revenue growth compared to the previous year. This revenue growth was mainly the result of the new strategy, which has supported new marketing, CRM, and PR initiatives since Q4 2024 and has paid off in terms of client retention and acquisition.
We are fully committed to continuing to implement the vision of client centricity, brand desirability, and business efficiency, which has enabled us to sustain revenue growth in 2024 and 2025. Some new roles have also been created within the business to further support the level of growth we are working towards.

Principal risks and uncertainties
 
The conflict in the Middle East posed a risk to our Egypt bookings, as this region accounts for a significant share of our business (20%). However, it has remained a very dynamic destination in terms of value and volume, strongly driven by the Steam Ship Sudan steamboat, owned by our mother company.
Regulatory Risk
We successfully renewed our ATOL and ABTA licenses, enabling us to continue trading with the backing of the UK's leading travel regulators. We hold ATOL Numbers 5922 and TRA9711307 and ABTA Membership numbers (Y5632). We are also an IATA-accredited travel agent, and our IATA number is 91286171.
External Risk 
External risks include geopolitical factors, such as those in the Middle East (terrorism, military uprisings, disease, natural disasters, or extreme weather). The destinations we offer our clients are constantly vetted for potential risks, and we consider the advice of the UK’s Foreign & Commonwealth Office (FCDO) for all destinations in our portfolio. Because we offer nearly all destinations worldwide, our portfolio has sufficient options for our clients.
Operational Risk
Original Travel currently has robust systems and processes in place. We have a succession plan for all services and have developed training, mentoring and coaching for all teams. The strength of our client and supplier relationships, supported by our parent company, Voyageur du Monde, helps us limit the business's operational risks. Our customer satisfaction levels (92.8%), conversion rates (73%), and service quality remain valued assets. 
Foreign exchange risk
We manage our foreign currency requirements very closely and follow a prudent hedging strategy, principally through forward foreign exchange contracts, designed to protect our clients from surcharging and ourselves from adverse currency movements.

Page 1

 
ORIGINAL TRAVEL COMPANY LTD
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Financial key performance indicators
 
We very closely managed our gross profit, operational expenses, and cash flow during the period. There has been a significant increase in Marketing investment in 2025 (£1.2M) compared to 2024 (£1M), which has proven beneficial for revenue generation. Our cash reserves have increased from £4.4M to £6.0M. Our staff costs have also risen as we have created new positions to sustain the growth and develop internal talents to support the vision. The rest of the KPIs used during the year are as follows:
Revenue: £22,187,116 (2024: £20,004,657)
Gross Profit: £7,331,896 (2024: £6,421,704)
Gross Margin Percentage: 33% (2024: 32%)


This report was approved by the board and signed on its behalf.



A Dubourg- Lavroff
Director

Date: 19 May 2026

Page 2

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £955,003 (2024 - £857,605).

Dividends paid during the year was £200,000 (2024: £nil).

Directors

The directors who served during the year were:

T Barber 
A Capestan 
J F Rial 
A Smith 
A Bouferguene 
E Cohen-Boulakia (appointed 6 May 2025)
A Dubourg- Lavroff (appointed 6 May 2025)

Page 3

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025


Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditorsXeinadin Audit Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





A Dubourg- Lavroff
Director

Date: 19 May 2026

Page 4

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ORIGINAL TRAVEL COMPANY LTD
 

Opinion


We have audited the financial statements of Original Travel Company Ltd (the 'Company') for the year ended 31 December 2025, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Page 5

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ORIGINAL TRAVEL COMPANY LTD (CONTINUED)


Conclusions relating to going concern


In forming our opinion, we have considered the adequacy of the disclosures made in the financial statements concerning the Company's ability to continue as a going concern. The Company reported a profit for the year ended 31 December 2025 and, as of that date, the Company's current assets exceeded its current liabilities. 
The financial statements do not include any adjustments that would result from a failure to continue as a going concern.


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 6

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ORIGINAL TRAVEL COMPANY LTD (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 7

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ORIGINAL TRAVEL COMPANY LTD (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Enquiry of management and those charged with governance around actual and potential litigation and claims;
Reviewing minutes of meetings of those charged with governance;
Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias;
Enquiry of management and those charged with governance to identify any instances of non-compliance with laws and regulations;

The potential effect of these laws and regulations on the financial statements varies considerably.
Firstly, the Company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.
Secondly, the Company is subject to many other laws and regulations where the consequence of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance the imposition of fines or litigation or the loss of the Company's licence to operate. We identified the following areas as those most likely to have such an effect: ATOL, ABTA and IATA compliance for recognising the nature of the Company’s activities. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 8

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ORIGINAL TRAVEL COMPANY LTD (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Ian Palmer FCA (Senior Statutory Auditor)
  
for and on behalf of
Xeinadin Audit Limited
 
Chartered Accountants
Statutory Auditors
  
Level 5a
Maple House
149 Tottenham Court Road
London
W1T 7NF

19 May 2026
Page 9

 
ORIGINAL TRAVEL COMPANY LTD
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
Note
£
£

  

Turnover
 4 
22,187,116
20,004,657

Cost of sales
  
(14,855,220)
(13,582,953)

Gross profit
  
7,331,896
6,421,704

Administrative expenses
  
(6,155,423)
(5,309,705)

Operating profit
 5 
1,176,473
1,111,999

Income from fixed assets investments
  
27,380
-

Interest receivable and similar income
 10 
109,310
53,237

Interest payable and similar expenses
 11 
(11,066)
(18,865)

Profit before tax
  
1,302,097
1,146,371

Tax on profit
 12 
(347,094)
(288,766)

Profit for the year
  
955,003
857,605

There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 16 to 32 form part of these financial statements.

Page 10

 
ORIGINAL TRAVEL COMPANY LTD
REGISTERED NUMBER: 04437204

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 14 
754,160
888,951

Tangible assets
 15 
45,718
33,741

Investments
 16 
881,783
881,783

  
1,681,661
1,804,475

Current assets
  

Debtors: amounts falling due within one year
 17 
2,785,951
2,170,405

Cash at bank and in hand
 18 
6,050,953
4,477,191

  
8,836,904
6,647,596

Creditors: amounts falling due within one year
 19 
(6,947,542)
(5,186,553)

Net current assets
  
 
 
1,889,362
 
 
1,461,043

Total assets less current liabilities
  
3,571,023
3,265,518

Creditors: amounts falling due after more than one year
 20 
(117,313)
(566,811)

  

Net assets
  
3,453,710
2,698,707


Capital and reserves
  

Called up share capital 
 22 
145,200
145,200

Share premium account
 23 
2,193,174
2,193,174

Capital redemption reserve
 23 
13,200
13,200

Profit and loss account
 23 
1,102,136
347,133

  
3,453,710
2,698,707


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A Dubourg- Lavroff
Director

Date: 19 May 2026

The notes on pages 16 to 32 form part of these financial statements.

Page 11

 
ORIGINAL TRAVEL COMPANY LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025


Called up share capital
Share premium account
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 January 2025
145,200
2,193,174
13,200
347,133
2,698,707


Comprehensive income for the year

Profit for the year
-
-
-
955,003
955,003


Contributions by and distributions to owners

Dividends: Equity capital
-
-
-
(200,000)
(200,000)


At 31 December 2025
145,200
2,193,174
13,200
1,102,136
3,453,710


The notes on pages 16 to 32 form part of these financial statements.

Page 12

 
ORIGINAL TRAVEL COMPANY LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Share premium account
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 January 2024
145,200
2,193,174
13,200
(510,472)
1,841,102


Comprehensive income for the year

Profit for the year
-
-
-
857,605
857,605


At 31 December 2024
145,200
2,193,174
13,200
347,133
2,698,707


The notes on pages 16 to 32 form part of these financial statements.

Page 13

 
ORIGINAL TRAVEL COMPANY LTD
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
955,003
857,605

Adjustments for:

Amortisation of intangible assets
134,791
133,657

Depreciation of tangible assets
14,003
19,109

Interest paid
11,066
18,865

Interest received
(136,690)
(53,237)

Taxation charge
347,094
288,766

(Increase) in debtors
(674,046)
(88,278)

Decrease/(increase) in amounts owed by groups
71,221
(125,221)

Increase/(decrease) in creditors
1,588,360
(90,298)

(Decrease) in amounts owed to groups
(557,775)
(185,925)

Corporation tax (paid)/received
(77,961)
-

Net cash generated from operating activities

1,675,066
775,043


Cash flows from investing activities

Purchase of intangible fixed assets
-
(17,014)

Purchase of tangible fixed assets
(25,980)
(7,928)

Interest received
109,310
53,237

Income from investments
27,380
-

Net cash from investing activities

110,710
28,295
Page 14

 
ORIGINAL TRAVEL COMPANY LTD
 

STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025


2025
2024

£
£



Cash flows from financing activities

Dividends paid
(200,000)
-

Interest paid
(11,066)
(18,865)

Net cash used in financing activities
(211,066)
(18,865)

Net increase in cash and cash equivalents
1,574,710
784,473

Cash and cash equivalents at beginning of year
4,476,243
3,691,770

Cash and cash equivalents at the end of year
6,050,953
4,476,243


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
6,050,953
4,477,191

Bank overdrafts
-
(948)

6,050,953
4,476,243


The notes on pages 16 to 32 form part of these financial statements.

Page 15

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

Original Travel Company Ltd is a private company limited by shares which is incorporated in England and Wales, United Kingdom.
The address of the registered office is given in the Company Information page of these financial statements.
The nature of the Company's operations and principal activities continued to be that of a tour operator.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company is a parent company and is also a subsidiary included in the consolidated financial statements of its immediate parent undertaking, Voyageurs Du Monde UK Limited, which is established under the law of an EEA state.
The Company is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

 
2.3

Turnover

Turnover represents amounts receivable from the sale of tours and other services supplied to customers net of VAT. Revenue and related costs are taken to the profit and loss account on date of departure basis.

 
2.4

Going concern

The directors have prepared forecasts taking into account their assessment of the performance of the business and are confident that the Company will be able to continue to meet their liabilities as they fall due for a period of not less than 12 months from the date these accounts are signed.
The directors consider it appropriate to prepare the financial statements on a going concern basis as a result.

Page 16

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.5

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

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.

 The estimated useful lives range as follows:

Development expenditure
-
10
years - Straight line

Page 17

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.10

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.

 
2.11

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.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.12

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement
Page 18

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)


2.12
Financial instruments (continued)

of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

 
2.13

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.

 
2.14

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 19

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.15

Pensions

Defined contribution pension plan

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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.16

Interest income

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

 
2.17

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.18

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 20

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.19

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.20

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.21

Advance Holiday receipts and Expenditure

All monies recieved relating to tours with departure dates after the year end are treated as advance receipts at the balance sheet date and are disclosed within deferred income. Payments made to suppliers in respect of these tours are included in prepayments.

 
2.22

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 21

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are recognised to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the statement of comprehensive income in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.
Critical judgements and key sources of estimation uncertainty
Impairment of intangible assets
The Company considers whether intangible assets are impaired. Where an indication of impairment is identified the estimation of recoverable value requires estimates of the recoverable value of the cash generating unit (CGUs). This requires estimation of the future cash flows from the CGUs and also selection of appropriate discount rates in order to calculate the net present value of those cash flows.
Impairment of investments
Investments held are subject to impairment review. The Company's management undertakes an impairment review annually or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable.
The Directors have carried out a detailed impiarment review in respect of investments. The Company assesses at each reporting date wheter there is an indication that an asset may be impaired, by considering the net present value of discounted cash flow forecasts. The cash flow projections are based on the assumption that the Company can realise projected sales. A prudent long-term approach has been applied with no residual value being factored.


4.


Turnover

2025
2024
£
£

Turnover
22,187,116
20,004,657

22,187,116
20,004,657


2025
2024
£
£

United Kingdom
22,187,116
20,004,657

22,187,116
20,004,657


All turnover arose within the United Kingdom.

Page 22

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation of tangible fixed assets
14,003
19,109

Amortisation of intangible assets
134,791
133,657

Fees payable to the Company's auditor for the audit of the Company's annual financial statements
20,000
19,250

Defined contribution pension costs
104,822
62,911

Other operating lease rentals
353,638
322,996


6.


Auditors' remuneration

2025
2024
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
20,000
19,250


7.


Employees

2025
2024
£
£

Wages and salaries
2,859,017
2,418,368

Social security costs
355,167
264,618

Cost of defined contribution scheme
104,822
69,075

3,319,006
2,752,061


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Staff
53
48

Page 23

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
446,421
224,996

Company contributions to defined contribution pension schemes
28,626
6,164

475,047
231,160


During the year retirement benefits were accruing to 3 directors (2024 - 2) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £237,321 (2024 - £113,000).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £20,701 (2024 - £3,082).


9.


Income from investments

2025
2024
£
£

Income from fixed asset investments
27,380
-

27,380
-







10.


Interest receivable

2025
2024
£
£


Other interest receivable
109,310
53,237


11.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
11,066
18,865

Page 24

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

12.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
375,625
93,771


Total current tax
375,625
93,771

Deferred tax


Origination and reversal of timing differences
(28,531)
194,995

Total deferred tax
(28,531)
194,995


Tax on profit
347,094
288,766

Factors affecting tax charge for the year

The tax assessed for the year is the same as (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
1,302,097
1,146,371


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
324,531
286,593

Effects of:


Expenses not deductible for tax purposes
29,408
2,173

Income not taxable for UK purposes
(6,845)
-

Total tax charge for the year
347,094
288,766


13.


Dividends

2025
2024
£
£


Dividends paid
200,000
-

200,000
-

Page 25

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

14.


Intangible assets




Development expenditure

£



Cost


At 1 January 2025
2,005,140



At 31 December 2025

2,005,140



Amortisation


At 1 January 2025
1,116,189


Charge for the year on owned assets
134,791



At 31 December 2025

1,250,980



Net book value



At 31 December 2025
754,160



At 31 December 2024
888,951



Page 26

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

15.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 January 2025
158,666


Additions
25,980



At 31 December 2025

184,646



Depreciation


At 1 January 2025
124,925


Charge for the year on owned assets
14,003



At 31 December 2025

138,928



Net book value



At 31 December 2025
45,718



At 31 December 2024
33,741

Page 27

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

16.


Fixed asset investments





Other fixed asset investments

£



Cost or valuation


At 1 January 2025
881,783



At 31 December 2025
881,783




Page 28

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

17.


Debtors

2025
2024
£
£


Trade debtors
3,680
11,307

Amounts owed by group undertakings
207,317
278,538

Other debtors
246,420
223,633

Prepayments and accrued income
2,291,540
1,632,654

Tax recoverable
-
15,810

Deferred taxation
36,994
8,463

2,785,951
2,170,405


Prepayments include advance payments to suppliers for departures after the year end amounting to £2,029,370 (2024: £1,503,970).


18.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
6,050,953
4,477,191

Less: bank overdrafts
-
(948)



19.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
-
948

Trade creditors
402,698
461,529

Amounts owed to group undertakings
-
180,863

Corporation tax
375,625
93,771

Other creditors
121,253
71,962

Accruals and deferred income
6,047,966
4,377,480

6,947,542
5,186,553


Accruals and deferred income include advance receipts from customers for departures after the year end amounting to £5,787,448 (2024: £4,144,319).

Page 29

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

20.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Amounts owed to group undertakings
-
376,912

Accruals and deferred income
117,313
189,899

117,313
566,811


Accruals and deferred income include advance receipts from customers departing on or after 01 January 2026 amounting to £117,313 (2024: £189,899).


21.


Deferred taxation




2025


£






At beginning of year
8,463


Charged to profit or loss
28,531



At end of year
36,994

The deferred tax asset is made up as follows:

2025
2024
£
£


Fixed asset timing differences
36,994
6,588

Short term timing differences
-
1,875

36,994
8,463


22.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



13,955,955 (2024 - 13,955,955) Ordinary shares of £0.01 each
139,560
139,560
200,000 (2024 - 200,000) Ordinary A shares of £0.01 each
2,000
2,000
364,000 (2024 - 364,000) Ordinary B shares of £0.01 each
3,640
3,640

145,200

145,200


Page 30

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

23.


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. 

Capital redemption reserve

Capital redemption reserve records the nominal value of shares repurchased by the Company.

Profit and loss account

Includes all current and prior period retained profits and losses.


24.


Contingent liabilities

The Company currently holds an Air Travel Organisers' License (ATOL) issued by the Civil Aviation Authority (CAA), is a member of the Association of British Travel Agents Limited (ABTA) as well as an accredited agent of the International Air Transport Association (IATA).
As at 31 December 2025, there were contingent liabilities given by the Company in the normal course of business to insurance obligors in respect of ABTA bonds amounting to £800,351 (2024: £770,701).


25.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £104,822 (2024: £69,075). Contributions totalling £nil (2024: £182) were payable to the fund at the Statement of Financial Position date.


26.


Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
228,553
242,024

Later than 1 year and not later than 5 years
-
219,871

228,553
461,895

Page 31

 
ORIGINAL TRAVEL COMPANY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

27.


Related party transactions

During the year the Company had a loan account with director T Barber. There were net repayments on the loan account of £126 (2024: £nil). At the year end, T Barber owed the Company £nil (2024: £126).
The Company has taken advantage of the exemption to not disclose related party transactions with companies that are wholly owned within the Group. 
At the year end, the Company was owed £207,317 (2024: £557,775) from Voyageurs du Monde S.A.


28.


Controlling party

The ultimate controlling party is Avantage S.A., a company registered in France. The registered office address is 55 Rue Sainte-Anne, Paris, France, 75002.

 
Page 32