REGISTERED NUMBER: 04419082 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SOUTH WEST BACKPACKERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M P Sanders

Miss S N S Foster

REGISTERED OFFICE:

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

REGISTERED NUMBER:

04419082 (England and Wales)

ACCOUNTANTS:

Whitakers

Chartered Accountants

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

FIXED ASSETS

Tangible assets

4

68,731

70,697

CURRENT ASSETS

Debtors

5

8,813

6,988

Cash at bank

62,939

83,759

71,752

90,747

CREDITORS

Amounts falling due within one year

6

784

8,467

NET CURRENT ASSETS

70,968

82,280

TOTAL ASSETS LESS CURRENT LIABILITIES

139,699

152,977

PROVISIONS FOR LIABILITIES

76

76

NET ASSETS

139,623

152,901

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

139,523

152,801

SHAREHOLDERS' FUNDS

139,623

152,901

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 17 September 2026 and were signed on its behalf by:

Miss S N S Foster - Director

M P Sanders - Director

1.	STATUTORY INFORMATION

South West Backpackers Limited is a private company, limited by shares , registered in England and Wales. 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 good and services, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% 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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

65,555

80,058

36,855

11,713

194,181

Disposals

-

(57,441

)

(14,789

)

-

(72,230

)

At 31 March 2026

65,555

22,617

22,066

11,713

121,951

DEPRECIATION

At 1 April 2025

-

76,354

35,417

11,713

123,484

Charge for year

-

556

13

-

569

Eliminated on disposal

-

(57,394

)

(13,439

)

-

(70,833

)

At 31 March 2026

-

19,516

21,991

11,713

53,220

NET BOOK VALUE

At 31 March 2026

65,555

3,101

75

-

68,731

At 31 March 2025

65,555

3,704

1,438

-

70,697

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

-

2,048

Directors' current accounts

5,687

3,272

Tax

3,126

-

Prepayments

-

1,668

8,813

6,988

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

1,652

Corporation tax

-

3,785

Social security and other taxes

35

1,614

VAT

-

570

Accrued expenses

749

846

784

8,467

7.	RELATED PARTY DISCLOSURES

During the year the company paid a business owned by one of the directors £1,936 (2025 - £4,767) for maintenance services. These services were provided at an arms length basis.

8.	ULTIMATE CONTROLLING PARTY

During the year,the company was controlled by its director Miss S Foster, by virtue of the fact that she owns 100% of the company's issued Ordinary share capital.