REGISTERED NUMBER: 09573342 (England and Wales)

Exmoor Travel Ltd

Unaudited Financial Statements for the Year Ended 30 April 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

N Poat

T Poat

Registered office:

Green Hazel

Periton Road

Minehead

Somerset

TA24 8DR

Registered number:

09573342 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Intangible assets

4

5,000

5,000

Tangible assets

5

1,696

2,340

6,696

7,340

Current assets

Debtors

6

10,935

-

Cash at bank

61,360

51,088

72,295

51,088

Creditors

Amounts falling due within one year

7

71,794

53,660

Net current assets/(liabilities)

501

(2,572

)

Total assets less current liabilities

7,197

4,768

Provisions for liabilities

8

449

620

Net assets

6,748

4,148

Capital and reserves

Called up share capital

9

100

100

Retained earnings

6,648

4,048

Shareholders' funds

6,748

4,148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by Mrs N Poat the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

N Poat - Director

1.	Statutory information

Exmoor 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.

Goodwill

Amortisation of goodwill has not been provided for by the company as in the opinion of the directors it has an indefinite useful economic life. This accounting policy departs from the requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £500 and the profit for the year reduced accordingly.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 May 2025

and 30 April 2026

5,000

Net book value

At 30 April 2026

5,000

At 30 April 2025

5,000

5.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 May 2025

and 30 April 2026

14,680

11,951

26,631

Depreciation

At 1 May 2025

13,048

11,243

24,291

Charge for year

408

236

644

At 30 April 2026

13,456

11,479

24,935

Net book value

At 30 April 2026

1,224

472

1,696

At 30 April 2025

1,632

708

2,340

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

10,689

-

Other debtors

246

-

10,935

-

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loan

1,927

4,501

Trade creditors

111

-

Taxation and social security

12,718

16,928

Other creditors

57,038

32,231

71,794

53,660

8.	Provisions for liabilities

2026

2025

£

£

Deferred tax

449

620

Deferred

tax

£

Balance at 1 May 2025

620

Credit to Statement of Income and Retained Earnings during year

(171

)

Balance at 30 April 2026

449

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

10.	First year adoption

These financial statements are the company's first financial statements prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105. On transition to FRS 102, a deferred tax liability of £620 was recognised, reducing opening reserves by the same amount. There were no other material adjustments arising on transition.