Company No: 04697351 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	M J Sargent
	J M Shelbourn

SECRETARY

J M Shelbourn

REGISTERED OFFICE	14 London Road
	Newark
	NG24 1TW
	United Kingdom

COMPANY NUMBER

04697351 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	26,830		35,046
		26,830		35,046
Current assets
Debtors	4	106,547		131,514
Cash at bank and in hand		571,344		458,081
		677,891		589,595
Creditors: amounts falling due within one year	5	( 409,798)		( 463,744)
Net current assets		268,093		125,851
Total assets less current liabilities		294,923		160,897
Provision for liabilities		( 6,708)		( 8,761)
Net assets		288,215		152,136
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		288,213		152,134
Total shareholders' funds		288,215		152,136

For the financial year ending 31 March 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Emjay Tours Limited (registered number: 04697351) were approved and authorised for issue by the Board of Directors on 29 September 2026. They were signed on its behalf by:

M J Sargent Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Emjay Tours Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 London Road, Newark, NG24 1TW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents income from operating tours. Turnover is recognised on the date of the tour.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

15 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	262,177		262,177
Additions	333		333
At 31 March 2026	262,510		262,510
Accumulated depreciation
At 01 April 2025	227,131		227,131
Charge for the financial year	8,549		8,549
At 31 March 2026	235,680		235,680
Net book value
At 31 March 2026	26,830		26,830
At 31 March 2025	35,046		35,046

4. Debtors

	2026		2025
	£		£
Other debtors	106,547		131,514

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	7,395		11,171
Amounts owed to directors	644		1,408
Accruals and deferred income	337,181		403,192
Corporation tax	60,604		41,869
Other taxation and social security	1,646		3,986
Other creditors	2,328		2,118
	409,798		463,744

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	3,332		9,664
Between one and five years	0		3,332
	3,332		12,996