REGISTERED NUMBER: 09303127 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Aerolinks Travel Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Fameena Butt

REGISTERED OFFICE:

Westminster Business Centre

Printing House Lane

Hayes

Middlesex

UB3 1AP

REGISTERED NUMBER:

09303127 (England and Wales)

ACCOUNTANTS:

Three Leaves

Chartered Certified Accountants

2 Manor House Lane

Datchet

Slough

Berkshire

SL3 9EB

FIXED ASSETS

Intangible assets

4

-

2,198

Tangible assets

5

4,461

5,046

4,461

7,244

CURRENT ASSETS

Debtors

6

96,644

65,850

Cash at bank and in hand

7,008

15,526

103,652

81,376

CREDITORS

Amounts falling due within one year

7

38,456

23,258

NET CURRENT ASSETS

65,196

58,118

TOTAL ASSETS LESS CURRENT LIABILITIES

69,657

65,362

CREDITORS

Amounts falling due after more than one year

8

29,125

36,752

NET ASSETS

40,532

28,610

CAPITAL AND RESERVES

Called up share capital

9

40,000

40,000

Retained earnings

10

532

(11,390

)

SHAREHOLDERS' FUNDS

40,532

28,610

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 director acknowledges her 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 director and authorised for issue on 30 July 2026 and were signed by:

Fameena Butt - Director

1.	STATUTORY INFORMATION

Aerolinks Travel Limited 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.

Revenue

Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities described below.

Sale of airline tickets

The company sells air line ticket and holiday package services to the customers. Revenue in the company is based upon gross sales and margin on sales. Where the company does act as the principal the full sale value and associated costs are recognised in revenue and cost of sales respectively. Revenue also consists of margin on sales of airfares and revenue from the sale of other travel products and services. The margin on sales of airfares is recognised as revenue where the company is acting as an agent to another service provider and does not retain all the risks and rewards of providing the service.

Gross sale value is a memorandum disclosure and represents the total transaction value of all the company's service and hence includes the total amount paid by customers for the services provided by the company, as opposed to the margin earned per the company's turnover definition. The company reports total transaction value since the directors belief that it reflects more accurately the cash flows within the company. It is also widely used measure of the company size within the travel sector.

The company recognises stand alone air revenue at the time the reservation is ticked, as the customer generally does not have the ability to cancel tickets or obtain refunds after ticketing, and all amounts payable have been received. In cases where customer have the ability to cancel and obtain refunds after ticketing, the company is able to estimate its refunds obligations and such obligations are accounted for as a liability.

Intangible assets

Amortisation charge is provided at the following annual rate in order to write off assets over its estimated useful life:

Website - 15% on cost

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefit to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance charged to the Statement of comprehensive income during the year in which they are incurred.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Computer Equipment -33% on cost

Fixtures and fittings -15% on reducing balance

The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

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 accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are 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 profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in life.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Website

costs

£

COST

At 1 January 2025

and 31 December 2025

46,078

AMORTISATION

At 1 January 2025

43,880

Amortisation for year

2,198

At 31 December 2025

46,078

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

2,198

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

10,340

2,596

12,936

Additions

-

1,165

1,165

At 31 December 2025

10,340

3,761

14,101

DEPRECIATION

At 1 January 2025

7,025

865

7,890

Charge for year

497

1,253

1,750

At 31 December 2025

7,522

2,118

9,640

NET BOOK VALUE

At 31 December 2025

2,818

1,643

4,461

At 31 December 2024

3,315

1,731

5,046

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,388

58,482

Inter-company loan

61,100

-

VAT

3,156

5,501

Prepayments

-

1,867

96,644

65,850

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,310

-

Trade creditors

1,226

1,089

Tax

4,538

1,439

Social security and other taxes

1,914

8,218

Other creditors

13,064

6,006

Directors' current accounts

12,404

3,676

Accruals and deferred income

-

2,830

38,456

23,258

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

29,125

36,752

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

40,000

Ordinary

1

40,000

40,000

10.

RESERVES

Retained

earnings

£

At 1 January 2025

(11,390

)

Profit for the year

11,922

At 31 December 2025

532

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Fameena Butt.