A J Tours & Travels UK Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—6

1. General Information

A J Tours & Travels UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06848853 . The registered office is 12 Hallmark Trading Centre, Fourth Way, Wembley, Middlesex, HA9 0LB.

2. Accounting Policies

2.1. Early Adoption of Amendments to FRS 102 (Periodic Review 2024)

The amendments primarily affect the company's accounting for lease arrangements. During the year, the company entered into lease finance agreements and has accounted for these in accordance with the amended requirements of FRS 102. The adoption of the amendments has resulted in the recognition of right-of-use assets and corresponding lease liabilities in the financial statements. There has been no transition adjustment in respect of leases existing at the beginning of the reporting period.

2.2. Basis of Preparation of Financial Statements

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

2.3. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.

2.4. Significant judgements and estimations

In the application of the company’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 evision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.5. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	15% on cost (ROU)
Fixtures & Fittings	25% reducing balance
Computer Equipment	10% reducing balance

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A J Tours & Travels UK Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Financial Instruments

The company 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 company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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.

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 company 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 usiness rom 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.

2.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.9. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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A J Tours & Travels UK Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

2.10. 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.

2.11. Equity instrument

Equity instruments issued by the company 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 company.

2.12. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	88,363

As at 31 March 2026	88,363

Depreciation
As at 1 April 2025	52,594
Provided during the period	6,671

As at 31 March 2026	59,265

Net Book Value
As at 31 March 2026	29,098

As at 1 April 2025	35,769

5. Right-of-use Assets

	Motor Vehicles
	£
Cost or Valuation
As at 1 April 2025	-
Additions	11,480

As at 31 March 2026	11,480

Depreciation
As at 1 April 2025	-
Provided during the period	1,722

As at 31 March 2026	1,722

Net Book Value
As at 31 March 2026	9,758

As at 1 April 2025	-

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A J Tours & Travels UK Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

6. Lease Liabilities

	2026	2025
	£	£
Not later than one year	3,878	-
Later than one year and not later than five years	2,372	-

	6,250	-

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
50,000 Ordinary A shares of £ 1.00 each	50,000	50,000
100 Ordinary B shares of £ 1.00 each	100	100

	50,100	50,100

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29,098		35,769
Right-of-use Assets	5		9,758		-

			38,856		35,769
CURRENT ASSETS
Debtors		558,449		552,597
Cash at bank and in hand		15,479		86,864

		573,928		639,461
Creditors: Amounts Falling Due Within One Year		(417,085 )		(501,681 )

NET CURRENT ASSETS (LIABILITIES)			156,843		137,780

TOTAL ASSETS LESS CURRENT LIABILITIES			195,699		173,549

Creditors: Amounts Falling Due After More Than One Year			(42,272 )		(45,747 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,714 )		(6,796 )

NET ASSETS			143,713		121,006

CAPITAL AND RESERVES
Called up share capital	7		50,100		50,100
Profit and Loss Account			93,613		70,906

SHAREHOLDERS' FUNDS			143,713		121,006