GLOBETROTTERS TRAVEL AND TOURS LTD

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 06013427

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,627		3

			13,627		3
CURRENT ASSETS
Debtors		605,317		639,252
Cash at bank and in hand		1,241,135		931,801

		1,846,452		1,571,053
Creditors: Amounts Falling Due Within One Year		(550,478 )		(527,641 )

NET CURRENT ASSETS (LIABILITIES)			1,295,974		1,043,412

TOTAL ASSETS LESS CURRENT LIABILITIES			1,309,601		1,043,415

Creditors: Amounts Falling Due After More Than One Year			(27,799 )		(108,706 )

NET ASSETS			1,281,802		934,709

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			1,281,702		934,609

SHAREHOLDERS' FUNDS			1,281,802		934,709

Page 1

Page 2

GLOBETROTTERS TRAVEL AND TOURS LTD

Abridged 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Dipak Adhia

Director

18/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

GLOBETROTTERS TRAVEL AND TOURS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 06013427 . The registered office is Middlesex House/04th Floor, 130 College Road, Harrow, Middlesex, HA1 1BQ.

2. Accounting Policies

2.1. 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.Financial statements are prepared in sterling, which is the functional

currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the directors have reasonable expectation that the company has

adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to

adopt the going concern basis of accounting in preparing the financial statements.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover is representing the total amount charged to the customer for the arrangement of travel services, with the cost of these services provided by third parties, recognized separately.

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. 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:

Plant & Machinery	20% p.a. on a straight line method
Fixtures & Fittings	20% p.a. on a straight line method
Computer Equipment	33% p.a. on a straight line method

2.5. 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.

Page 3

Page 4

GLOBETROTTERS TRAVEL AND TOURS LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and trade and other creditors and bank loan.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other 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.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors and bank loan 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.

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.

2.7. 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.

2.8. Taxation

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

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.

2.9. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 7)

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	100,168
Additions	17,029
Disposals	48,726

As at 31 December 2025	165,923

...CONTINUED

Page 4

Page 5

GLOBETROTTERS TRAVEL AND TOURS LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	100,165
Provided during the period	3,406
Disposals	48,725

As at 31 December 2025	152,296

Net Book Value
As at 31 December 2025	13,627

As at 1 January 2025	3

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

6. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	600,000	200,000

During the year ordinary dividend of £600,000 (2024 : £ 200,000) was paid to the company's directors in respect of shares held by them.

7. Financial commitments, guarantees and contingent liabilities

The company has entered into a rent deposit deed in connection with the lease of its office premises. Under the terms of the deed, all monies due or to become due from the company to the chargee under the terms of the aforementioned instrument creating or evidencing the charge.

Operating lease commitments not included in the balance sheet amount to £39,500 (2024 : £36,690).

Page 5