Company No: 05839204 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

J Wayne

SECRETARY

G Wayne

REGISTERED OFFICE	Lyndhurst
	Green Street
	Shenley
	WD7 9BD
	United Kingdom

COMPANY NUMBER

05839204 (England and Wales)

ACCOUNTANT	Gravita Business Services II Limited
	Aldgate Tower
	2 Leman Street
	London
	E1 8FA
	United Kingdom

	Note	2025		2024
		£		£
Current assets
Debtors	3	736,279		242,089
Cash at bank and in hand		1,745		77
		738,024		242,166
Creditors: amounts falling due within one year	4	( 22,301)		( 16,050)
Net current assets		715,723		226,116
Total assets less current liabilities		715,723		226,116
Net assets		715,723		226,116
Capital and reserves
Called-up share capital		1		1
Profit and loss account		715,722		226,115
Total shareholder's funds		715,723		226,116

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Top Drawer Tours Limited (registered number: 05839204) were approved and authorised for issue by the Director on 03 September 2026. They were signed on its behalf by:

J Wayne Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Top Drawer Tours Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lyndhurst, Green Street, Shenley, WD7 9BD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Revenue is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT where applicable.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

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.

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

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	2025		2024
	£		£
Amounts owed by Parent undertakings	242,642		242,089
Corporation tax	489,607		0
Other debtors	4,030		0
	736,279		242,089

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	11,281		3,759
Other taxation and social security	0		128
Other creditors	11,020		12,163
	22,301		16,050

National Westminster Bank Plc has a fixed and floating charge on the assets of the company.

5. Financial commitments

Commitments

The company has given an unlimited guarantee and debenture to Natwest Bank Plc. in respect of borrowings of certain companies under common control.

6. Related party transactions

At the year end, the company owed £242,642 (2024 - £242,089) to Jeff Wayne Music Group Limited, the parent company, in respect of an interest free loan payable on demand.

During the year, the company received income of £3,335,010 (2024 - £136,647) from Jeff Wayne Music Group Limited, the parent company.

7. Ultimate controlling party

Parent Company:

The parent undertaking is Jeff Wayne Music Group Limited.

The address of the registered office is Lyndhurst, Green Street, Shenley, England, WD7 9BD