HOLIDAY BULLS LTD 31/12/2025 iXBRL

Company registration number: 10326358

HOLIDAY BULLS LTD

Unaudited filleted financial statements

31 December 2025

HOLIDAY BULLS LTD

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

HOLIDAY BULLS LTD

Directors and other information


	Directors	Mr A Kumar


	Company number	10326358


	Registered office	223 Ground Floor
		Twickenham Road
		Isleworth
		London
		TW7 6DH


	Business address	223 Ground Floor
		Twickenham Road
		Isleworth
		London
		TW7 6DH


	Accountant	Kamlesh Dhull FCA FCCA
		Iver accountancy ltd
		Homefield Wood lane
		Iver
		Bucks
		SL0 0LD




	Bankers	Natwest Bank
		275-277 High Street
		Hounslow
		Middlesex
		TW3 1ZA

HOLIDAY BULLS LTD

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of HOLIDAY BULLS LTD

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of HOLIDAY BULLS LTD for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of HOLIDAY BULLS LTD, as a body, in accordance with the terms of my engagement letter dated 5 January 2025. My work has been undertaken solely to prepare for your approval the financial statements of HOLIDAY BULLS LTD and state those matters that we have agreed to state to the board of directors of HOLIDAY BULLS LTD as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than HOLIDAY BULLS LTD and its board of directors as a body for my work or for this report.

It is your duty to ensure that HOLIDAY BULLS LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HOLIDAY BULLS LTD. You consider that HOLIDAY BULLS LTD is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of HOLIDAY BULLS LTD. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Kamlesh Dhull FCA FCCA

Chartered accountant

Iver accountancy ltd

Homefield Wood lane

Iver

Bucks

SL0 0LD

14 July 2026

HOLIDAY BULLS LTD

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	2,530		3,373
		_______		_______
			2,530		3,373

Current assets
Debtors	6	518,291		453,502
Cash at bank and in hand		57,522		60,906
		_______		_______
		575,813		514,408
Creditors: amounts falling due
within one year	7	( 355,802)		( 296,979)
		_______		_______
Net current assets			220,011		217,429
			_______		_______
Total assets less current liabilities			222,541		220,802

Creditors: amounts falling due
after more than one year	8		-		( 10,000)
			_______		_______
Net assets			222,541		210,802
			_______		_______

Capital and reserves
Called up share capital			50,000		50,000
Profit and loss account			172,541		160,802
			_______		_______
Shareholders funds			222,541		210,802
			_______		_______

For the year ending 31 December 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 July 2026 , and are signed on behalf of the board by:

Mr A Kumar

Director

Company registration number: 10326358

HOLIDAY BULLS LTD

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 223 Ground Floor, Twickenham Road, Isleworth, London, TW7 6DH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 8 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	17,946	17,946
	_______	_______
Depreciation
At 1 January 2025	14,573	14,573
Charge for the year	843	843
	_______	_______
At 31 December 2025	15,416	15,416
	_______	_______
Carrying amount
At 31 December 2025	2,530	2,530
	_______	_______
At 31 December 2024	3,373	3,373
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	453,474	388,669
Other debtors	64,817	64,833
	_______	_______
	518,291	453,502
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	24,000
Trade creditors	264,984	219,966
Corporation tax	3,351	6,708
Social security and other taxes	7,693	7,966
Other creditors	69,774	38,339
	_______	_______
	355,802	296,979
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	-	10,000
	_______	_______

9. Related party transactions

Worldwide DMC Ltd holds 52% shares of Holiday Bulls ltd.