REGISTERED NUMBER: 11632777 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2026

FOR

BLACK OPAL TRAVEL GROUP LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R J Stanton-Gleaves

Mr J Smith

REGISTERED OFFICE:

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

REGISTERED NUMBER:

11632777 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

596

657

596

657

CURRENT ASSETS

Debtors

2,395,168

2,012,025

Cash at bank

484,361

144,168

2,879,529

2,156,193

CREDITORS

Amounts falling due within one year

2,641,467

2,608,435

NET CURRENT ASSETS/(LIABILITIES)

238,062

(452,242

)

TOTAL ASSETS LESS CURRENT LIABILITIES

238,658

(451,585

)

CAPITAL AND RESERVES

Called up share capital

30,000

30,000

Retained earnings

208,658

(481,585

)

238,658

(451,585

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30 June 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

Mr R J Stanton-Gleaves - Director

1.	STATUTORY INFORMATION

Black Opal Travel Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts receivable for goods and services provided in the normal course of business, net of trade discounts, VAT and other sales related taxes. Revenue is recognised when the risks and rewards are transferred to the customer and this is considered to be the date of travel departure.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Office equipment

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Operating leases

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 30 June 2026

8,410

AMORTISATION

At 1 January 2025

and 30 June 2026

8,410

NET BOOK VALUE

At 30 June 2026

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

15,313

Additions

1,000

At 30 June 2026

16,313

DEPRECIATION

At 1 January 2025

14,656

Charge for period

1,061

At 30 June 2026

15,717

NET BOOK VALUE

At 30 June 2026

596

At 31 December 2024

657

6.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company had no outstanding balance due to R Stanton-Gleaves UK Limited (2024: £725,925), a related party by virtue of common control.

Included within trade creditors is a balance of £6,690 (2024: £8,270) owed by R Stanton-Gleaves UK Limited.

During the period, the company was invoiced fees of £371,875 (2024: 36,000) by R Stanton-Gleaves UK Limited, relating to head office recharges.

7.	CAPITAL CONTRIBUTION RESERVE

The capital contribution reserve represents capital contributions received from the company's immediate parent undertaking, RSG UK Limited, for which no shares were issued and no consideration was provided by the company.

The contributions represent irrevocable gifts from the parent undertaking and, accordingly, have been recognised directly in equity. As the contributions are considered distributable, the amounts have been transferred to retained earnings.