Company registration number 15174950 (England and Wales)
NOT JUST TRAVEL HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
NOT JUST TRAVEL HOLDINGS LIMITED
COMPANY INFORMATION
Director
Mr S Witt
Company number
15174950
Registered office
Unit 206
Smartbase Aviation Business Park
Hurn
Christchurch
BH23 6NW
Auditor
Fiander ETL
Stag Gates House
63/64 The Avenue
Southampton
Hampshire
SO17 1XS
NOT JUST TRAVEL HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1 - 2
Director's report
3 - 4
Independent auditor's report
5 - 7
Group statement of comprehensive income
8
Group balance sheet
9
Company balance sheet
10
Group statement of changes in equity
11
Company statement of changes in equity
12
Group statement of cash flows
13
Notes to the financial statements
14 - 31
NOT JUST TRAVEL HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The director presents the strategic report for the year ended 31 December 2025.

Review of the business

2025 was another record year of performance for Not Just Travel, with its growing franchise network delivering its highest level of holiday commission yet. The group was proud be to be recognised as the World’s number 1 lifestyle franchise at the International Franchise Awards, further reinforcing its position as a leading travel franchise opportunity in the UK.

Holiday commission turnover is recognised on departure, 2025 saw departure TTV increase by 20% over the prior 12 months, generating a 22% increase in turnover from gross holiday commissions at an average margin of 9.7%. Average TTV per booking saw an increase of 10% over the prior 12 months.

2025 marked our most successful franchise renewal period to date, with exceptionally high retention rates as consultants renewed their three-year agreements, underscoring the strength of our value proposition and franchisee satisfaction.

The business welcomed another 153 new franchisees (“Travel Consultants”) during the year, and as a result of enhanced systems, processes and training during 2025 the new joiners now benefit from an improved training programme which means there is more opportunity to earn more commission more quickly. We were pleased to see an increase in the number of Travel Consultants achieving the money back challenge in 2025 compared to 2024.

Franchise fee turnover includes monthly management and subscriptions fees which increased by 29% over the prior year, driven by the expansion of the franchise network. In addition, the group continued to benefit from its relationships with Key Trade Partners who offer our Travel Consultants enhanced commission arrangements and facilitate our Travel Consultant trips.

The business has experienced rapid growth over recent years, in 2025 we took the opportunity to review and make further investments in systems and processes, and we strengthened our leadership team, to ensure we are well positioned for the next stage of our growth journey.

Principal risks and uncertainties

The travel sector remains susceptible to macro-economic and geopolitical factors. Political instability in various global regions can impact sales patterns, though our 24 years of experience demonstrates that such events typically redirect rather than reduce holiday bookings.

We observe evolving booking patterns, with increased last-minute reservations alongside a growing trend of bookings made more than 12 months in advance (currently around 15% of total bookings).

Competition within the franchise sector has intensified. However, our continued sales growth and unwavering focus on delivering superior solutions for our Travel Consultants ensures we maintain our position as the UK's—and the world's—number one travel franchise opportunity.

Development and performance

We introduced our Teams programme in Autumn 2025 as an accelerator to growth, expanding the reach of a single Travel Consultant by building up a team to work with them. A key part of this initiative involved some of our most successful and experienced Travel Consultants becoming ‘Business Builders’, with us recruiting a team of Lite franchisees to be mentored and work with them to generate holiday leads.

We continued to develop our proprietary platforms including 'Vision', our new Commission Reporting System and made significant progress in harnessing the benefits of AI, providing our Travel Consultants with market-leading tools to help accelerate their growth. We also continued to make further investments in training tools and dedicated support staff to optimise the new franchisee journey.

We won multiple awards in 2025, including the aforementioned World’s number 1 Lifestyle franchise, TTG Luxury Travel Homeworking Business of the Year (Large) and UK Business Awards Innovation in Travel, to name but a few. These awards have continued to raise our profile and validate our position as a global leader and provide powerful differentiation in the marketplace.

NOT JUST TRAVEL HOLDINGS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Strategic Initiatives

Our strategic focus centres on sustainable growth through three key pillars:

 

1. Franchise Network Expansion

 

We have set ourselves a target of expanding our network to 1,000 franchisees and beyond. In addition to our feature-rich 'Elite' package, providing consultants with enhanced tools, resources, and exclusive trips, we have now fully launched our ‘Lite’ package, which offers a lower cost of entry and the dedicated support of an existing experienced Travel Consultant, with the option to convert to an Elite at any point.

 

We are focused on franchisee retention and continue to see high levels of renewal.

 

2. Travel Consultant Development and Support

 

Many of our Travel Consultants join with the ambition of leaving their previous career behind and earning a full-time income from travel, with the flexibility of working on their own terms. We not only teach them how to set up a successful business but also, once they are established, how to continue to grow their business with us.

 

Our team of Business Consultants provide 1:1 support at all stages of their development, providing training and mentorship. In addition to access to a dedicated Business Consultant we offer a wide range of travel experiences, including overseas trips, which the Travel Consultants can join to expand their knowledge and experiences.

 

3. Business Growth and Innovation

 

We are committed to driving towards £500 million TTV by 2028 through our three-year plan.

 

We are focused on:

 

We are making significant investments in technology, improving operational efficiency through AI tools, and improved workflow systems, and continuing to provide marketing support to Travel Consultants.

 

Some recent projects include:

 

Our longer-term vision targets £1 billion TTV within the next 10 years, supported by continuous innovation in technology, training, and consultant support systems.

 

The group maintains its philosophy of prioritising sustainable business growth over short-term profit maximisation, ensuring we continue to invest in the training, development, and support that enables our Travel Consultants to grow, improve their income, and expand their businesses.

On behalf of the board

Mr S Witt
Director
4 September 2026
NOT JUST TRAVEL HOLDINGS LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

The director presents his annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company and group continued to be that of operating a travel agency.

Results and dividends

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £155,450. The director does not recommend payment of a further dividend.

No preference dividends were paid. The director does not recommend payment of a final dividend.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr S Witt
Mr P J Harrison
(Resigned 4 June 2026)
Mr D L Thompson
(Resigned 9 June 2025)
Auditor

The auditor, Fiander ETL, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of director's responsibilities

The director is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

 

 

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

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

NOT JUST TRAVEL HOLDINGS LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
Strategic report

The group has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the group's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report. It has done so in respect of risks and future developments.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
Mr S Witt
Director
4 September 2026
NOT JUST TRAVEL HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF NOT JUST TRAVEL HOLDINGS LIMITED
- 5 -
Opinion

We have audited the financial statements of Not Just Travel Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The 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:

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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's 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 group's and parent 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 director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our 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.

Opinions on other matters prescribed by the Companies Act 2006

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

NOT JUST TRAVEL HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF NOT JUST TRAVEL HOLDINGS LIMITED
- 6 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the director's 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:

Responsibilities of director

As explained more fully in the director's responsibilities statement, the director is 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 director determines 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 director is responsible for assessing the parent 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 director either intends to liquidate the parent company or to cease operations, or has no realistic alternative but to do so.

Auditor's 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 auditor's 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

NOT JUST TRAVEL HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF NOT JUST TRAVEL HOLDINGS LIMITED
- 7 -
Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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 2006. Our 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 auditor's 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.

Adam Buse FCA (Senior Statutory Auditor)
For and on behalf of Fiander ETL, Statutory Auditor
Chartered Accountants
Stag Gates House
63/64 The Avenue
Southampton
Hampshire
SO17 1XS
4 September 2026
NOT JUST TRAVEL HOLDINGS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
Year
Period
ended
ended
31 December
31 December
2025
2024
Notes
£
£
Turnover
3
21,120,369
21,821,240
Cost of sales
(13,254,448)
(12,747,198)
Gross profit
7,865,921
9,074,042
Administrative expenses
(7,678,926)
(8,731,335)
Exceptional item
888,348
(888,348)
Operating profit/(loss)
4
1,075,343
(545,641)
Interest receivable and similar income
7
78,703
71,988
Interest payable and similar expenses
8
(69,308)
(66,239)
Profit/(loss) before taxation
1,084,738
(539,892)
Tax on profit/(loss)
9
(201,081)
(199,590)
Profit/(loss) for the financial year
883,657
(739,482)
Profit/(loss) for the financial year is all attributable to the owners of the parent company.
Total comprehensive income for the year is all attributable to the owners of the parent company.
NOT JUST TRAVEL HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
11
4,662,783
5,263,742
Other intangible assets
11
3,317
10,298
Total intangible assets
4,666,100
5,274,040
Tangible assets
12
34,716
34,933
4,700,816
5,308,973
Current assets
Debtors
15
4,303,787
2,087,290
Cash at bank and in hand
5,561,626
4,502,546
9,865,413
6,589,836
Creditors: amounts falling due within one year
16
(8,587,652)
(6,705,315)
Net current assets/(liabilities)
1,277,761
(115,479)
Total assets less current liabilities
5,978,577
5,193,494
Creditors: amounts falling due after more than one year
17
-
(20,508)
Provisions for liabilities
Provisions
19
534,294
445,603
Deferred tax liability
20
-
0
11,307
(534,294)
(456,910)
Net assets
5,444,283
4,716,076
Capital and reserves
Called up share capital
22
48,073
48,073
Share premium account
5,726,993
5,726,993
Profit and loss reserves
(330,783)
(1,058,990)
Total equity
5,444,283
4,716,076

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

The financial statements were approved by the board of directors and authorised for issue on 4 September 2026 and are signed on its behalf by:
04 September 2026
Mr S  Witt
Director
Company registration number 15174950 (England and Wales)
NOT JUST TRAVEL HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
13
5,778,821
5,778,821
5,778,821
5,778,821
Current assets
Debtors
15
25,000
25,000
Creditors: amounts falling due within one year
16
(28,755)
(28,755)
Net current liabilities
(3,755)
(3,755)
Net assets
5,775,066
5,775,066
Capital and reserves
Called up share capital
22
48,073
48,073
Share premium account
5,726,993
5,726,993
Total equity
5,775,066
5,775,066

As permitted by s408 Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s profit for the year was £155,450 (2024 - £319,508 ).

The financial statements were approved by the board of directors and authorised for issue on 4 September 2026 and are signed on its behalf by:
04 September 2026
Mr S  Witt
Director
Company registration number 15174950 (England and Wales)
NOT JUST TRAVEL HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 29 September 2023
-
0
-
0
-
0
-
Period ended 31 December 2024:
Loss and total comprehensive income
-
-
(739,482)
(739,482)
Issue of share capital
22
48,073
5,726,993
-
5,775,066
Dividends
10
-
-
(319,508)
(319,508)
Balance at 31 December 2024
48,073
5,726,993
(1,058,990)
4,716,076
Year ended 31 December 2025:
Profit and total comprehensive income
-
-
883,657
883,657
Dividends
10
-
-
(155,450)
(155,450)
Balance at 31 December 2025
48,073
5,726,993
(330,783)
5,444,283
NOT JUST TRAVEL HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 29 September 2023
-
0
-
0
-
0
-
Period ended 31 December 2024:
Profit and total comprehensive income for the period
-
-
319,508
319,508
Issue of share capital
22
48,073
5,726,993
-
5,775,066
Dividends
10
-
-
(319,508)
(319,508)
Balance at 31 December 2024
48,073
5,726,993
-
0
5,775,066
Year ended 31 December 2025:
Profit and total comprehensive income
-
-
155,450
155,450
Dividends
10
-
-
(155,450)
(155,450)
Balance at 31 December 2025
48,073
5,726,993
-
0
5,775,066
NOT JUST TRAVEL HOLDINGS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
27
2,016,880
4,515,667
Interest paid
(69,308)
(66,239)
Income taxes paid
(42,104)
(466,832)
Net cash inflow from operating activities
1,905,468
3,982,596
Investing activities
Purchase of intangible assets
-
(12,195)
Purchase of tangible fixed assets
(29,548)
(14,483)
Proceeds from disposal of tangible fixed assets
-
7,730
Purchase of subsidiaries, net of cash acquired
-
893,504
Movement of loans
(676,831)
(59,450)
Interest received
78,703
71,988
Net cash (used in)/generated from investing activities
(627,676)
887,094
Financing activities
Proceeds from issue of shares
-
25,000
Repayment of bank loans
(63,262)
(72,636)
Dividends paid to equity shareholders
(155,450)
(319,508)
Net cash used in financing activities
(218,712)
(367,144)
Net increase in cash and cash equivalents
1,059,080
4,502,546
Cash and cash equivalents at beginning of year
4,502,546
-
0
Cash and cash equivalents at end of year
5,561,626
4,502,546
NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
1
Accounting policies
Company information

Not Just Travel Holdings Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Unit 206, Smartbase Aviation Business Park, Hurn, Christchurch, BH23 6NW.

 

The group consists of Not Just Travel Holdings Limited and all of its subsidiaries.

1.1
Reporting period

The company incorporated on 29 September 2023 and comparative period is the first accounting period to 31 December 2024 to bring it in line with the rest of the group. The current period is a year so they are not directly comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

 

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 15 -
1.3
Business combinations

In the parent company financial statements, the cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. Investments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

 

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.4
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Not Just Travel Holdings Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

 

All financial statements are made up to 31 December 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

 

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.5
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.6
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

 

The group recognises revenue from the following major sources:

 

The nature, timing of satisfaction of performance obligations and significant payment terms of the group's major sources of revenue are as follows:

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 16 -

Holiday commissions

Holiday commissions relate to the agreed % gross commission travel agency rate based on TTV sold with various holiday travel suppliers. These are paid by the travel providers based on holiday departure.

 

Revenue is recognised once the holiday has departed which is the performance obligation and the point where no claw back can be made for cancellation.

Franchise fees

Revenue from franchise monthly fees and subscriptions are invoiced monthly and recognised on a straight line basis over the period of the franchise agreement.

 

Revenue from non-refundable franchise sign up fees are invoiced and recognised in full in the month of initial training

Other revenue

Other revenue is recognised once the service has been provided or goods dispatched.

1.7
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

 

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.8
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
3 years straight line
1.9
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
3 years straight line
Fixtures and fittings
5 years straight line
NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 17 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.10
Fixed asset investments

Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

 

In the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The group considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

 

Investments in associates are initially recognised at the transaction price (including transaction costs) and are subsequently adjusted to reflect the group’s share of the profit or loss, other comprehensive income and equity of the associate using the equity method. Any difference between the cost of acquisition and the share of the fair value of the net identifiable assets of the associate on acquisition is recognised as goodwill. Any unamortised balance of goodwill is included in the carrying value of the investment in associates.

 

Losses in excess of the carrying amount of an investment in an associate are recorded as a provision only when the company has incurred legal or constructive obligations or has made payments on behalf of the associate.

 

In the parent company financial statements, investments in associates are accounted for at cost less impairment.

Entities in which the group has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.11
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

 

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 18 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.12
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.13
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

 

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. 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.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 19 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

 

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.14
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.15
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 20 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.16
Provisions

Provisions are recognised when the group has a legal or constructive present obligation as a result of a past event, it is probable that the group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

 

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.17
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.18
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.19
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 21 -
2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the director is 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 considered 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 period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Trip provision

When consultants sign up with the group, included in the terms is the option to attend training trips provided by the group. The provision is included in the financial statements for the cost of future trips the company is contractually obliged to provide at a future date. See note 19.

 

To calculate the provision the directors have estimated the % of consultants who will make use of the trip based on historical up take rates. There is also an estimate for the future price of the trip to the group. This has been calculated based on trip costs from previous 12 months.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Agency commissions on TTV
16,692,080
16,430,819
Franchise fees
3,613,847
4,432,942
Other revenue
814,442
957,479
21,120,369
21,821,240
2025
2024
£
£
Other revenue
Interest income
78,703
71,988

All revenue generated in the UK.

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 22 -
4
Operating profit/(loss)
2025
2024
£
£
Operating profit/(loss) for the year is stated after charging:
Exchange losses
12,455
3,899
Fees payable to the group's auditor for the audit of the group's financial statements
28,850
27,475
Depreciation of owned tangible fixed assets
29,765
33,392
Amortisation of intangible assets
607,940
753,898
Operating lease charges
52,101
61,967
5
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Sales and sales support
25
23
3
3
Sales Operations
41
37
-
-
NJT Operations
17
12
-
-
Total
83
72
3
3

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
3,076,831
3,218,206
-
0
-
0
Social security costs
417,404
335,076
-
-
Pension costs
54,105
67,872
-
0
-
0
3,548,340
3,621,154
-
0
-
0
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
273,513
231,272
Company pension contributions to defined contribution schemes
4,228
918
277,741
232,190
NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Directors' remuneration
(Continued)
- 23 -
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
188,157
169,739

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2024 - 1).

7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
78,703
71,988
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
69,188
62,138
Other interest
120
4,101
Total finance costs
69,308
66,239
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
242,690
96,151
Adjustments in respect of prior periods
-
0
(14,492)
Total current tax
242,690
81,659
Deferred tax
Origination and reversal of timing differences
(41,609)
115,037
Adjustment in respect of prior periods
-
0
2,894
Total deferred tax
(41,609)
117,931
Total tax charge
201,081
199,590
NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Taxation
(Continued)
- 24 -

The actual charge for the year can be reconciled to the expected charge/(credit) for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit/(loss) before taxation
1,084,738
(539,892)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
271,185
(134,973)
Tax effect of expenses that are not deductible in determining taxable profit
46,485
413,982
Tax effect of income not taxable in determining taxable profit
(116,589)
(67,490)
Tax effect of utilisation of tax losses not previously recognised
-
0
3,475
Adjustments in respect of prior years
-
0
(11,599)
Effect of change in corporation tax rate
-
(3,805)
Taxation charge
201,081
199,590
10
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Final paid
155,450
319,508
11
Intangible fixed assets
Group
Goodwill
Software
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
6,009,590
18,348
6,027,938
Amortisation and impairment
At 1 January 2025
745,848
8,050
753,898
Amortisation charged for the year
600,959
6,981
607,940
At 31 December 2025
1,346,807
15,031
1,361,838
Carrying amount
At 31 December 2025
4,662,783
3,317
4,666,100
At 31 December 2024
5,263,742
10,298
5,274,040
The company had no intangible fixed assets at 31 December 2025 or 31 December 2024.
NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 25 -
12
Tangible fixed assets
Group
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 January 2025
63,441
4,884
68,325
Additions
28,965
583
29,548
Disposals
(47,353)
-
0
(47,353)
At 31 December 2025
45,053
5,467
50,520
Depreciation and impairment
At 1 January 2025
31,419
1,973
33,392
Depreciation charged in the year
28,555
1,210
29,765
Eliminated in respect of disposals
(47,353)
-
0
(47,353)
At 31 December 2025
12,621
3,183
15,804
Carrying amount
At 31 December 2025
32,432
2,284
34,716
At 31 December 2024
32,022
2,911
34,933
The company had no tangible fixed assets at 31 December 2025 or 31 December 2024.
13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
5,778,821
5,778,821
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025 and 31 December 2025
5,778,821
Carrying amount
At 31 December 2025
5,778,821
At 31 December 2024
5,778,821
14
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14
Subsidiaries
(Continued)
- 26 -
Name of undertaking
Address
Class of
% Held
shares held
Direct
Indirect
Not Just Travel Limited
A
Ordinary
0
100.00
Not Just Travel (Agency) Limited
A
Ordinary
0
100.00
Not Just Travel Group Limited
A
Ordinary
0
100.00
Not Just Franchising Limited
A
Ordinary
100.00
-

Registered office addresses (all UK unless otherwise indicated):

A
Unit 206, Smartbase Aviation Business Park, Hurn, Christchurch, England, BH23 6NW
15
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
1,669,810
1,285,361
-
0
-
0
Corporation tax recoverable
397,973
385,543
-
0
-
0
Other debtors
1,961,637
401,562
25,000
25,000
Prepayments and accrued income
244,065
14,824
-
0
-
0
4,273,485
2,087,290
25,000
25,000
Deferred tax asset (note 20)
30,302
-
0
-
0
-
0
4,303,787
2,087,290
25,000
25,000
16
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans
18
20,435
63,189
-
0
-
0
Trade creditors
1,317,356
1,169,242
-
0
-
0
Amounts owed to group undertakings
-
0
-
0
28,755
28,755
Corporation tax payable
244,641
31,625
-
0
-
0
Other taxation and social security
436,007
278,381
-
0
-
0
Other creditors
1,646
10,135
-
0
-
0
Accruals and deferred income
6,567,567
5,152,743
-
0
-
0
8,587,652
6,705,315
28,755
28,755
17
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
18
-
0
20,508
-
0
-
0
NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 27 -
18
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Bank loans
20,435
83,697
-
0
-
0
Payable within one year
20,435
63,189
-
0
-
0
Payable after one year
-
0
20,508
-
0
-
0

Included in loans is a Funding Circle loan with an outstanding balance of £20,435 (2024 - £68,697) with a term of 5 years and interest rate of 10.1%.

 

 

19
Provisions for liabilities
Group
Company
2025
2024
2025
2024
£
£
£
£
Trip provision
347,272
291,000
-
-
Money Back Challenge
187,022
154,603
-
-
534,294
445,603
-
-
Movements on provisions:
Trip provision
Money Back Challenge
Total
Group
£
£
£
At 1 January 2025
291,000
154,603
445,603
Additional provisions in the year
56,272
32,419
88,691
At 31 December 2025
347,272
187,022
534,294

The trip provision is a provision for the cost of trips for Franchisees who have paid their membership but not taken the free trips yet.

The money back challenge scheme is open to Franchisees who have met target on TTV of holidays booked in the first 12 months of contract.

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 28 -
20
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
Assets
Assets
2025
2024
2025
2024
Group
£
£
£
£
Accelerated capital allowances
-
11,307
(9,508)
-
Other timing differences
-
-
39,810
-
-
11,307
30,302
-
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 January 2025
11,307
-
Credit to profit or loss
(41,609)
-
Asset at 31 December 2025
(30,302)
-
21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
54,105
67,872

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

22
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
22,500
22,500
22,500
22,500
Ordinary B shares of £1 each
22,500
22,500
22,500
22,500
Ordinary C shares of £1 each
2,500
2,500
2,500
2,500
47,500
47,500
47,500
47,500
NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
22
Share capital
(Continued)
- 29 -
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Preference shares of 0.01p each
5,727,566
5,727,566
573
573
Preference shares classified as equity
573
573
Total equity share capital
48,073
48,073

The company has three classes of ordinary shares which carry no right to fixed income and are not redeemable. Additionally, the company has in issue 5,727,566 non-redeemable preference shares of £0.0001 each, classified as equity. These shares do not carry voting rights.

23
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
12,477
23,766
-
-
12,477
23,766
-
-
24
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
530,579
354,626
NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
24
Related party transactions
(Continued)
- 30 -
Transactions with related parties

The group incurred non exec director advisory costs of £19,159 (2024: £33,317) from Meridian Corporate Finance Limited, a company in which D Thompson is also a director.

 

At the balance sheet date, £nil was owed in respect of these transactions.

 

The group also incurred costs of £84,376 (2024: £94,585) relating to paying payroll on behalf of Travel Partners Worldwide Limited, a company which is under the control of P Harrison and S Witt.

 

At the balance sheet date, £nil was owed in respect of these transactions.

The group has taken advantage of the exemption in FRS102 section 33.1a whereby transactions with other wholly owned members of the group do not need to be disclosed.

25
Directors' transactions

Interest free loans have been granted by the group to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
DLA 1
-
364,965
36,830
401,795
DLA 2
-
888,348
640,000
1,528,348
1,253,313
676,830
1,930,143

On the 4 June 2026 DLA2 was fully settled as part of a share purchase.

26
Ultimate controlling party

Up to 4 June 2026 there is not an ultimate controlling party. On 4 June 2026 Not Just Ventures Limited acquired 100% of the share capital of Not Just Travel Holdings Limited. From this date Not Just Ventures Limited is the ultimate parent company.

NOT JUST TRAVEL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 31 -
27
Cash generated from group operations
2025
2024
£
£
Profit/(loss) after taxation
883,657
(739,482)
Adjustments for:
Taxation charged
201,081
199,590
Finance costs
69,308
66,239
Investment income
(78,703)
(71,988)
Non-cash exceptional item
(888,348)
888,348
Amortisation and impairment of intangible assets
607,940
753,898
Depreciation and impairment of tangible fixed assets
29,765
33,392
Increase in provisions
88,691
269,603
Movements in working capital:
Increase in debtors
(608,586)
(875,806)
Increase in creditors
1,712,075
3,991,873
Cash generated from operations
2,016,880
4,515,667
28
Analysis of changes in net funds - group
1 January 2025
Cash flows
31 December 2025
£
£
£
Cash at bank and in hand
4,502,546
1,059,080
5,561,626
Borrowings excluding overdrafts
(83,697)
63,262
(20,435)
4,418,849
1,122,342
5,541,191
2025-12-312025-01-01falsefalseCCH SoftwareCCH Accounts Production 2026.200Mr S WittMr P J HarrisonMr D L Thompsonfalse15174950bus:Consolidated2025-01-012025-12-31151749502025-01-012025-12-3115174950bus:Director12025-01-012025-12-3115174950bus:Director22025-01-012025-12-3115174950bus:Director32025-01-012025-12-3115174950bus:RegisteredOffice2025-01-012025-12-31151749502025-12-3115174950bus:Consolidated2025-12-3115174950bus:Consolidated2023-09-292024-12-3115174950bus:Consolidated12025-01-012025-12-3115174950bus:Consolidated12023-09-292024-12-31151749502023-09-292024-12-3115174950core:Goodwillbus:Consolidated2025-12-3115174950core:Goodwillbus:Consolidated2024-12-3115174950core:IntangibleAssetsOtherThanGoodwillbus:Consolidated2025-12-3115174950core:IntangibleAssetsOtherThanGoodwillbus:Consolidated2024-12-3115174950bus:Consolidated2024-12-3115174950core:ComputerSoftwarebus:Consolidated2025-12-3115174950core:ComputerSoftwarebus:Consolidated2024-12-3115174950core:PlantMachinerybus:Consolidated2025-12-3115174950core:FurnitureFittingsbus:Consolidated2025-12-3115174950core:PlantMachinerybus:Consolidated2024-12-3115174950core:FurnitureFittingsbus:Consolidated2024-12-3115174950core:CurrentFinancialInstrumentscore:WithinOneYearbus:Consolidated2025-12-3115174950core:CurrentFinancialInstrumentsbus:Consolidated2024-12-31151749502024-12-3115174950core:ShareCapitalbus:Consolidated2025-12-3115174950core:ShareCapitalbus:Consolidated2024-12-3115174950core:SharePremiumbus:Consolidated2025-12-3115174950core:SharePremiumbus:Consolidated2024-12-3115174950core:RetainedEarningsAccumulatedLossesbus:Consolidated2025-12-3115174950core:RetainedEarningsAccumulatedLossesbus:Consolidated2024-12-3115174950core:ShareCapital2025-12-3115174950core:ShareCapital2024-12-3115174950core:SharePremium2025-12-3115174950core:SharePremium2024-12-3115174950core:ShareCapitalbus:Consolidated2023-09-2815174950core:SharePremiumbus:Consolidated2023-09-28151749502023-09-2815174950core:ShareCapital2023-09-2815174950core:SharePremium2023-09-2815174950core:RetainedEarningsAccumulatedLosses2023-09-2815174950core:RetainedEarningsAccumulatedLosses2024-12-3115174950core:RetainedEarningsAccumulatedLosses2025-12-3115174950core:ShareCapitalbus:Consolidated2023-09-292024-12-3115174950core:SharePremiumbus:Consolidated2023-09-292024-12-3115174950core:ShareCapital2023-09-292024-12-3115174950core:SharePremium2023-09-292024-12-3115174950bus:Consolidated2023-09-2815174950core:Goodwill2025-01-012025-12-3115174950core:IntangibleAssetsOtherThanGoodwill2025-01-012025-12-3115174950core:ComputerSoftware2025-01-012025-12-3115174950core:PlantMachinery2025-01-012025-12-3115174950core:FurnitureFittings2025-01-012025-12-3115174950core:UKTaxbus:Consolidated2025-01-012025-12-3115174950core:UKTaxbus:Consolidated2023-09-292024-12-3115174950core:Goodwillbus:Consolidated2024-12-3115174950core:ComputerSoftwarebus:Consolidated2024-12-3115174950bus:Consolidated2024-12-3115174950core:Goodwillbus:Consolidated2025-01-012025-12-3115174950core:ComputerSoftwarebus:Consolidated2025-01-012025-12-3115174950core:PlantMachinerybus:Consolidated2024-12-3115174950core:FurnitureFittingsbus:Consolidated2024-12-3115174950core:PlantMachinerybus:Consolidated2025-01-012025-12-3115174950core:FurnitureFittingsbus:Consolidated2025-01-012025-12-3115174950core:Subsidiary12025-01-012025-12-3115174950core:Subsidiary22025-01-012025-12-3115174950core:Subsidiary32025-01-012025-12-3115174950core:Subsidiary42025-01-012025-12-3115174950core:Subsidiary112025-01-012025-12-3115174950core:Subsidiary222025-01-012025-12-3115174950core:Subsidiary332025-01-012025-12-3115174950core:Subsidiary442025-01-012025-12-3115174950core:CurrentFinancialInstrumentsbus:Consolidated2025-12-3115174950core:CurrentFinancialInstruments2025-12-3115174950core:CurrentFinancialInstruments2024-12-3115174950core:CurrentFinancialInstrumentsbus:Consolidated12025-12-3115174950core:CurrentFinancialInstrumentsbus:Consolidated12024-12-3115174950core:CurrentFinancialInstruments22025-12-3115174950core:CurrentFinancialInstruments22024-12-3115174950core:WithinOneYearbus:Consolidated2025-12-3115174950core:WithinOneYearbus:Consolidated2024-12-3115174950core:CurrentFinancialInstrumentscore:WithinOneYear2025-12-3115174950core:CurrentFinancialInstrumentscore:WithinOneYear2024-12-3115174950core:Non-currentFinancialInstrumentscore:AfterOneYearbus:Consolidated2025-12-3115174950core:Non-currentFinancialInstrumentscore:AfterOneYearbus:Consolidated2024-12-3115174950core:Non-currentFinancialInstrumentscore:AfterOneYear2025-12-3115174950core:Non-currentFinancialInstrumentscore:AfterOneYear2024-12-3115174950core:CurrentFinancialInstrumentscore:WithinOneYearbus:Consolidated2024-12-3115174950bus:PrivateLimitedCompanyLtd2025-01-012025-12-3115174950bus:FRS1022025-01-012025-12-3115174950bus:Audited2025-01-012025-12-3115174950bus:ConsolidatedGroupCompanyAccounts2025-01-012025-12-3115174950bus:FullAccounts2025-01-012025-12-31xbrli:purexbrli:sharesiso4217:GBP