Registration number: 11496679
GUESTIA LIMITED
Annual Report and Unaudited Financial Statements
Information For Filing With The Registrar
For The Year Ended 31 December 2025
Ballards LLP
Chartered Accountants
Oakmoore Court
11c Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
GUESTIA LIMITED
Contents
Balance sheet
2
Notes to the financial statements
4
GUESTIA LIMITED
Registered number: 11496679
Balance sheet
as at 31 December 2025
Note
£
| 2025
£
| 2024
£
| ||||
|---|---|---|---|---|---|---|
Fixed assets
|
)
|
)
|
)
| |||
Tangible fixed assets
|
4
)
|
66,082
)
|
74,371
)
| |||
Current assets
|
)
|
)
|
)
| |||
Debtors: amounts falling due within one year
|
5
)
|
205,862
)
|
312,121
)
| |||
Cash at bank and in hand
|
)
|
119,315
)
|
821,304
)
| |||
)
|
325,177
)
|
1,133,425
)
| ||||
Creditors: amounts falling due within one year
|
6
)
|
(515,730)
|
(338,219)
| |||
Net current (liabilities)/assets
|
)
|
(190,553)
|
795,206
)
| |||
Total assets less current liabilities
|
)
|
(124,471)
|
869,577
)
| |||
Creditors: amounts falling due after more than one year
|
7
)
|
(52,407)
|
(55,595)
| |||
Net (liabilities)/assets
|
)
|
(176,878)
|
813,982
)
| |||
Capital and reserves
|
)
|
)
|
)
| |||
Called up share capital
|
)
|
27
)
|
27
)
| |||
Share premium
|
)
|
2,249,992
)
|
2,249,992
)
| |||
Profit and loss account
|
)
|
(2,426,897)
|
(1,436,037)
| |||
Total capital and reserves
|
)
|
(176,878)
|
813,982
)
|
2
GUESTIA LIMITED
Registered number: 11496679
Balance sheet
as at 31 December 2025
For the financial 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.
Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the Profit and loss account and statement of other comprehensive income in accordance with the provisions applicable to companies subject to the small companies regime
The financial statements were approved and authorised for issue by the board and were signed on its behalf:
| P Chapman | |
| Director | |
Date: 23 September 2026
The notes on pages 4 to 9 form part of these financial statements.
3
GUESTIA LIMITED
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
1.
General information
GUESTIA LIMITED is a private company limited by share capital, incorporated in England & Wales.
The address of its registered office is
Cranfield Innovations Centre University Way
Cranfield
Bedford
MK43 0BT
England and Wales
The principal activity of the Company is digital travel planning services.
2.
Accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated.
a.
Basis of preparation of financial statements
The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in note #.
The Company's functional and presentational currency is the Pound Sterling.
These accounts have been prepared on a going concern basis, which is dependent upon the continuing support of the company's directors, shareholders and bankers.
b.
Foreign currency translation
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end, foreign currency monetary items are translated using the closing rate, non-monetary items measured on a historical cost basis are translated using the exchange rate at the date of the transaction, and non-monetary items measured at fair value in a foreign currency are translated using the rate at the date when the fair value was determined.
4
GUESTIA LIMITED
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
2.
Accounting policies
c.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
d.
Borrowing costs
Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
e.
Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
f.
Tangible fixed assets
Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs 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.
5
GUESTIA LIMITED
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
2.
Accounting policies
f.
Tangible fixed assets
Subsequently, tangible fixed assets are measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.
All tangible fixed assets are considered to have a finite useful life.
Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following bases:
Asset class Depreciation method and rate
Office equipment 25% straight line
Furniture and fittings 25% straight line
If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent balance sheet date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate.
In the Company’s individual financial statements, investment properties rented to other group companies are classified as tangible fixed assets and held at historical cost less depreciation and impairment.
g.
Impairment of fixed assets
Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
h.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'.
6
GUESTIA LIMITED
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
2.
Accounting policies
i.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
j.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
k.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3.
Employees
The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 15 ).
7
GUESTIA LIMITED
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
4.
Tangible fixed assets
Fixtures and fittings
£
| Office equipment
£
| Total
£
| ||||
|---|---|---|---|---|---|---|
Cost
|
)
|
)
|
)
| |||
At 1 January 2025
|
6,020
)
|
109,456
)
|
115,476
)
| |||
Additions
|
2,202
)
|
18,011
)
|
20,213
)
| |||
At 31 December 2025
|
8,222
)
|
127,467
)
|
135,689
)
| |||
Depreciation and impairment
|
)
|
)
|
)
| |||
At 1 January 2025
|
(1,503)
|
(39,602)
|
(41,105)
| |||
Charge for the year on owned assets
|
(1,728)
|
(26,774)
|
(28,502)
| |||
At 31 December 2025
|
(3,231)
|
(66,376)
|
(69,607)
| |||
Net book value
|
)
|
)
|
)
| |||
At 31 December 2025
|
4,991
)
|
61,091
)
|
66,082
)
| |||
At 31 December 2024
|
4,517
)
|
69,854
)
|
74,371
)
|
5.
Debtors
2025
£
| 2024
£
| |||
|---|---|---|---|---|
Due within one year
|
)
|
)
| ||
Trade debtors
|
179,480
)
|
296,083
)
| ||
Other debtors
|
3,288
)
|
4,487
)
| ||
Prepayments and accrued income
|
23,094
)
|
11,551
)
| ||
205,862
)
|
312,121
)
|
6.
Creditors: amounts falling due within one year
2025
£
| 2024
£
| |||
|---|---|---|---|---|
Other creditors - credit card
|
11,256
)
|
-
)
| ||
Trade creditors
|
4,257
)
|
7,599
)
| ||
Other taxation and social security
|
107,834
)
|
43,531
)
| ||
Accruals and deferred income
|
392,383
)
|
287,089
)
| ||
515,730
)
|
338,219
)
|
8
GUESTIA LIMITED
Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
7.
Creditors: amounts falling due after more than one year
2025
£
| 2024
£
| |||
|---|---|---|---|---|
Bank loans
|
13,063
)
|
16,021
)
| ||
Other creditors
|
39,344
)
|
39,574
)
| ||
52,407
)
|
55,595
)
|
8.
Loans and borrowings
2025
£
| 2024
£
| |||
|---|---|---|---|---|
Non-current bank borrowings
|
13,063
)
|
16,021
)
|
9.
Related party transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, not to disclose related party transactions with group companies.
At the year end £39,344 (2024 £39,574) was owed to the directors of the company. The loan is treated as due over 1 year, although it is unsecured and interest free.
Remuneration totalling £125,2478 (2024 £116,256) was paid to key management personnel in the year.
10.
Controlling party
There is no individual or party that exercises overall control over the company.
9