REGISTERED NUMBER: SC471032 (Scotland)

COAST TO COAST TRAVEL LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T D Erskine

B J Angus

REGISTERED OFFICE:

2 South Crescent Road

Ardrossan

Ayrshire

KA22 8DU

REGISTERED NUMBER:

SC471032 (Scotland)

ACCOUNTANTS:

Rogerson & Goldie

Chartered Accountants

29 Portland Road

Kilmarnock

Ayrshire

KA1 2BY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,332,046

1,728,388

2,332,046

1,728,388

CURRENT ASSETS

Debtors

6

221,443

182,337

Cash at bank

129,183

179,055

350,626

361,392

CREDITORS

Amounts falling due within one year

7

402,700

342,695

NET CURRENT (LIABILITIES)/ASSETS

(52,074

)

18,697

TOTAL ASSETS LESS CURRENT LIABILITIES

2,279,972

1,747,085

CREDITORS

Amounts falling due after more than one year

8

(1,057,863

)

(856,133

)

PROVISIONS FOR LIABILITIES

(370,486

)

(351,484

)

NET ASSETS

851,623

539,468

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

851,523

539,368

SHAREHOLDERS' FUNDS

851,623

539,468

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 19th October 2026 and were signed on its behalf by:

T D Erskine - Director

B J Angus - Director

1.	STATUTORY INFORMATION

Coast To Coast Travel Limited 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.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, was fully amortised over its estimated useful life of five years until 2019.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance, 25% on cost and 15% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2025 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

26,000

AMORTISATION

At 1st February 2025

and 31st January 2026

26,000

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st February 2025

311,212

2,455,591

2,766,803

Additions

-

1,329,266

1,329,266

Disposals

-

(564,556

)

(564,556

)

At 31st January 2026

311,212

3,220,301

3,531,513

DEPRECIATION

At 1st February 2025

19,175

1,019,240

1,038,415

Charge for year

5,971

413,796

419,767

Eliminated on disposal

-

(258,715

)

(258,715

)

At 31st January 2026

25,146

1,174,321

1,199,467

NET BOOK VALUE

At 31st January 2026

286,066

2,045,980

2,332,046

At 31st January 2025

292,037

1,436,351

1,728,388

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st February 2025

1,410,506

Additions

970,110

Transfer to ownership

(502,006

)

At 31st January 2026

1,878,610

DEPRECIATION

At 1st February 2025

416,966

Charge for year

284,241

Transfer to ownership

(198,834

)

At 31st January 2026

502,373

NET BOOK VALUE

At 31st January 2026

1,376,237

At 31st January 2025

993,540

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

57,243

50,134

Other debtors

164,200

132,203

221,443

182,337

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

54,558

51,527

Hire purchase contracts

262,086

203,427

Trade creditors

23,858

37,619

Taxation and social security

25,497

18,852

Other creditors

36,701

31,270

402,700

342,695

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

23,667

78,225

Hire purchase contracts

997,463

725,975

Other creditors

36,733

51,933

1,057,863

856,133

9.	RELATED PARTY DISCLOSURES

B J Angus, director, has advanced the company an interest free loan of £12,039 (2025 - £4,033).

There is no fixed term of repayment.

At the balance sheet date, a loan of £15,589 was due to the company by T D Erskine, director. Interest of £193 has been charged in the accounts and the loan was fully repaid on 6th April 2026.

Debtors includes a balance of £13,340 due from TDE Assets Ltd, a company in which T D Erskine, director, has a material interest. Rental payments of £46,140 and vehicle rental payments of £8,400 have been paid to TDE Assets Ltd during the year.

Coast to Coast Travel Limited has granted a guarantee and floating charge as security on behalf of borrowings made by TDE Assets Ltd. It is noted that TDE Assets Ltd has also provided it's own security against these borrowings.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T D Erskine.