Responsibletravel.com Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—9

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Responsibletravel.com Limited for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Responsibletravel.com Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

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

This report is made solely to the board of directors of Responsibletravel.com Limited , as a body, in accordance with the terms of our engagement letter dated 26 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Responsibletravel.com Limited and state those matters that we have agreed to state to the board of directors of Responsibletravel.com Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Responsibletravel.com Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Responsibletravel.com Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Responsibletravel.com Limited . You consider that Responsibletravel.com Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Responsibletravel.com Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23/04/2026

Cornfield Accountants Limited

Chartered Accountants

5 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

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Responsibletravel.com Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 03902313

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		50,329		31,954
Tangible Assets	5		2,284		3,896

			52,613		35,850
CURRENT ASSETS
Debtors	6	177,467		151,759
Cash at bank and in hand		675,419		602,033

		852,886		753,792
Creditors: Amounts Falling Due Within One Year	7	(357,217 )		(316,866 )

NET CURRENT ASSETS (LIABILITIES)			495,669		436,926

TOTAL ASSETS LESS CURRENT LIABILITIES			548,282		472,776

PROVISIONS FOR LIABILITIES
Deferred Taxation			(571 )		(974 )

NET ASSETS			547,711		471,802

CAPITAL AND RESERVES
Called up share capital			81,658		81,658
Share premium account			388,877		388,877
Capital redemption reserve			340		340
Profit and Loss Account			76,836		927

SHAREHOLDERS' FUNDS			547,711		471,802

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Responsibletravel.com Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

T C Williamson

Director

23/04/2026

The notes on pages 5 to 9 form part of these financial statements.

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Responsibletravel.com Limited

Statement of Changes in Equity

For The Year Ended 31 December 2025

Statement of Changes in Equity

	Share Capital	Share Premium	Capital Redemption	Profit and Loss Account	Total
	£	£	£	£	£
As at 1 January 2024	81,658	388,877	340	(255,881 )	214,994
Profit for the year and total comprehensive income	-	-	-	256,808	256,808

As at 31 December 2024 and 1 January 2025 as restated	81,658	388,877	340	927	471,802


Profit for the year and total comprehensive income	-	-	-	75,909	75,909

As at 31 December 2025	81,658	388,877	340	76,836	547,711

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Responsibletravel.com Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Responsibletravel.com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03902313 . The registered office is Projects - The Lanes Nile House, Nile Street, Brighton, East Sussex, BN1 1HW.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. 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.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Website strategy & Brand is amortised to profit and loss account over its estimated economic life of five years.

Website development is amortised to profit and loss account over its estimated economic life of three years.

2.5. Research and Development

Expenditure on research and development is written off in the year it is incurred.

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, assets held under finance leases are depreciated in the same way as owned assets:

Fixtures & Fittings	3 Year Straight Line
Computer Equipment	3 Year Straight Line

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Responsibletravel.com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.8. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivatie financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

2.9. 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.

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

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Responsibletravel.com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.11. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.12. Employee benefits

The costs of short term benefits are recognised as a liability and an expense, unless these 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 22 (2024: 23)

4. Intangible Assets

	Other	Development Costs	Total
	£	£	£
Cost
As at 1 January 2025	144,098	1,563,429	1,707,527
Additions	-	40,860	40,860

As at 31 December 2025	144,098	1,604,289	1,748,387

Amortisation
As at 1 January 2025	144,098	1,531,475	1,675,573
Provided during the period	-	22,485	22,485

As at 31 December 2025	144,098	1,553,960	1,698,058

Net Book Value
As at 31 December 2025	-	50,329	50,329

As at 1 January 2025	-	31,954	31,954

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Responsibletravel.com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	6,846	58,534	65,380
Additions	-	574	574

As at 31 December 2025	6,846	59,108	65,954

Depreciation
As at 1 January 2025	6,846	54,638	61,484
Provided during the period	-	2,186	2,186

As at 31 December 2025	6,846	56,824	63,670

Net Book Value
As at 31 December 2025	-	2,284	2,284

As at 1 January 2025	-	3,896	3,896

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	105,967	78,009
Other debtors	7,149	39,533
Prepayments	64,351	34,092
Corporation tax recoverable assets	-	125

	177,467	151,759

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	56,006	44,358
Corporation tax	21,981	-
Other taxes and social security	34,178	31,258
VAT	34,648	33,352
Other creditors	95,636	130,263
Accruals and deferred income	114,768	77,635

	357,217	316,866

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Responsibletravel.com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Pension Commitments

The company operates a defined contribution pension scheme for Responsibletravel.com Pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £10,625 (2024 - £9,779) were due to the fund. They are included in Other Creditors.

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