REGISTERED NUMBER: 08317882 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

J & O Travel Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

G A Roberts

Mrs D Roberts

J A Roberts

Registered office:

120 Hendrecafn Road

Penygraig

Rhondda Cynon Taff

CF40 1LW

Registered number:

08317882 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Tangible assets

4

491,692

586,572

Current assets

Debtors

5

56,709

20,419

Cash at bank

59,177

112,472

115,886

132,891

Creditors

Amounts falling due within one year

6

238,761

150,333

Net current liabilities

(122,875

)

(17,442

)

Total assets less current liabilities

368,817

569,130

Creditors

Amounts falling due after more than one year

7

(151,158

)

(278,442

)

Provisions for liabilities

(12,192

)

(48,582

)

Net assets

205,467

242,106

Capital and reserves

Called up share capital

1

1

Retained earnings

205,466

242,105

205,467

242,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

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

(b)

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

G A Roberts - Director

1.	Statutory information

J & O Travel Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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

Deferred tax

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

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

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

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

3.	Employees and directors

The average number of employees during the year was 17 (2024 - 20 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2025

1,101,562

Additions

145,776

Disposals

(162,647

)

At 31 December 2025

1,084,691

Depreciation

At 1 January 2025

514,990

Charge for year

152,035

Eliminated on disposal

(74,026

)

At 31 December 2025

592,999

Net book value

At 31 December 2025

491,692

At 31 December 2024

586,572

5.

Debtors: amounts falling due within one year

31.12.25

31.12.24

£

£

Trade debtors

47,485

9,862

Other debtors

9,224

10,557

56,709

20,419

6.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Hire purchase contracts

58,329

61,686

Trade creditors

17,463

16,552

Taxation and social security

50,470

60,861

Other creditors

112,499

11,234

238,761

150,333

7.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Bank loans

4,299

9,937

Hire purchase contracts

146,859

268,505

151,158

278,442

8.	Directors' advances, credits and guarantees

As at 31 December 2025, Mrs D Graham , the directors of the company owed £3,696 to the company. During the year there were aggregate advances totalling £nil and also repayments of £500. These amounts are interest free and repayable within one year.

9.	Ultimate controlling party

The controlling party is the directors.