REGISTERED NUMBER: SC732065 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

LUNCHYS HOLIDAY CONSULTANTS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E Ujhelyi

J E Navarro

REGISTERED OFFICE:

Eadar-Cluich

Perth Place

Fort William

PH33 6UL

REGISTERED NUMBER:

SC732065 (Scotland)

ACCOUNTANTS:

R A Clement Associates

5 Argyll Square

OBAN

Argyll

PA34 4AZ

FIXED ASSETS

Tangible assets

4

8,324

8,500

CURRENT ASSETS

Debtors

5

21,571

24,442

Cash at bank and in hand

20,444

10,310

42,015

34,752

CREDITORS

Amounts falling due within one year

6

40,782

32,757

NET CURRENT ASSETS

1,233

1,995

TOTAL ASSETS LESS CURRENT LIABILITIES

9,557

10,495

CREDITORS

Amounts falling due after more than one year

7

(5,890

)

(8,094

)

PROVISIONS FOR LIABILITIES

(1,977

)

(1,879

)

NET ASSETS

1,690

522

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,689

521

SHAREHOLDERS' FUNDS

1,690

522

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

Miss E Ujhelyi - Director

1.	STATUTORY INFORMATION

Lunchys Holiday Consultants Ltd. is a private company, limited by shares , registered in Scotland. 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.

With regard to Going Concern, the directors have pledged to support the company and pay any liabilities as they fall due

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2025

11,128

1,288

12,416

Additions

-

2,923

2,923

At 31 May 2026

11,128

4,211

15,339

DEPRECIATION

At 1 June 2025

2,628

1,288

3,916

Charge for year

2,125

974

3,099

At 31 May 2026

4,753

2,262

7,015

NET BOOK VALUE

At 31 May 2026

6,375

1,949

8,324

At 31 May 2025

8,500

-

8,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

21,371

20,378

Other debtors

200

4,064

21,571

24,442

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,666

3,592

Hire purchase contracts

2,158

2,160

Trade creditors

10,732

8,264

Taxation and social security

17,970

16,341

Other creditors

7,256

2,400

40,782

32,757

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

5,890

8,094