Youth Adventure Trading Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Youth Adventure Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10138393 . The registered office is Windmill Hill Business Park, Whitehill Way, Swindon, Wiltshire, SN5 6QR.

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.

2.2. Turnover

Revenue is measured at the fair value of the consideration received or receivable.

Event management fees received in advance of the event taking place are deferred until the event is held.

2.3. Taxation

The company has an obligation to pay all taxable profits to its parent charity under gift aid.

Where payment of the company's taxable profits to the parent charity falls after the reporting date, the income tax effects of that gift aid payment are still recognised at the reporting date. The income tax effects are measured consistently with the tax treatment planned to be used in the company’s income tax filings, and a deferred tax liability is not recognised in relation to such a gift aid payment. A tax expense is recognised when the distribution is not paid within nine months of year end.

2.4. Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad or doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad or doubtful debts.

2.5. Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. Average Number of Employees

Staff costs include salaries recharged from Youth Adventure Trading Ltd's parent company, Youth Adventure Trust. The average number of persons employed by the company (including directors) during the year was NIL (2024: NIL)

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Youth Adventure Trading Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,400	10,981
Prepayments and accrued income	293	1,000
VAT	742	-

	3,435	11,981

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	223	528
VAT	-	1,969
Deferred income	-	10,951
Accruals	2,910	2,975
Amounts owed to parent undertaking	33,716	35,265

	36,849	51,688

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

7. Related Party Transactions

Controlling party

The company is a wholly owned subsidiary of Youth Adventure Trust, a charitable company limited by guarantee (company no. 02777296, charity no. 1019493). Youth Adventure Trust recharged wages and salaries of £35,661 (2024: £26,938) to Youth Adventure Trading. At 31 December 2025, Youth Adventure Trading owed Youth Adventure Trust £33,716 (2024: £35,265).

Peter Coleman, director of Youth Adventure Trading Ltd is also the CEO of Kingswood Wealth Group. During the year, Youth Adventure Trading Ltd invoiced Kingswood Wealth Group £11,917 (2024: £nil) for event management services. There were no amounts outstanding at year end.

8. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

9. Distributions

Distributions made from the profit and loss account comprise donations made to the company's parent charity,

Youth Adventure Trust. These totalled £45,399 (2024: £8,994) during the period.

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Youth Adventure Trading Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Audit Information

The auditor's report on the accounts of Youth Adventure Trading Ltd for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by William Guy Blake ACA (Senior Statutory Auditor) for and on behalf of Godfrey Wilson Limited , Statutory Auditor.

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		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	3,435		11,981
Cash at bank and in hand		33,424		39,717

		36,859		51,698
Creditors: Amounts Falling Due Within One Year	5	(36,849 )		(51,688 )

NET CURRENT ASSETS (LIABILITIES)			10		10

TOTAL ASSETS LESS CURRENT LIABILITIES			10		10

NET ASSETS			10		10

CAPITAL AND RESERVES
Called up share capital	6		10		10

SHAREHOLDERS' FUNDS			10		10