REGISTERED NUMBER: SC236962 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

SCANDINAVIAN TRAVEL LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

O T Murat

REGISTERED OFFICE:

4th Floor

115 George Street

Edinburgh

EH2 4JN

REGISTERED NUMBER:

SC236962 (Scotland)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Intangible assets

4

12,478

17,762

Tangible assets

5

-

-

12,478

17,762

CURRENT ASSETS

Debtors

6

12,466

4,959

Cash at bank and in hand

181,490

302,012

193,956

306,971

CREDITORS

Amounts falling due within one year

7

71,392

188,913

NET CURRENT ASSETS

122,564

118,058

TOTAL ASSETS LESS CURRENT LIABILITIES

135,042

135,820

CAPITAL AND RESERVES

Called up share capital

21,435

21,435

Capital redemption reserve

8

21,435

21,435

Retained earnings

8

92,172

92,950

SHAREHOLDERS' FUNDS

135,042

135,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 October 2026 and were signed by:

O T Murat - Director

1.	STATUTORY INFORMATION

Scandinavian Travel 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 amounts receivable for tour operator services recognised on a departure date basis.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

useful life.

Fixtures and fittings - 25% on cost

Computer equipment - 33.33% on cost

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Derivative financial instruments

Derivative financial instruments are initially measured at fair value on the date in which the contract is entered and are subsequently valued at fair value with any movement being included in the income statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

12,870

26,416

39,286

AMORTISATION

At 1 July 2025

12,870

8,654

21,524

Charge for year

-

5,284

5,284

At 30 June 2026

12,870

13,938

26,808

NET BOOK VALUE

At 30 June 2026

-

12,478

12,478

At 30 June 2025

-

17,762

17,762

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

7,416

6,940

14,356

DEPRECIATION

At 1 July 2025

and 30 June 2026

7,416

6,940

14,356

NET BOOK VALUE

At 30 June 2026

-

-

-

At 30 June 2025

-

-

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

12,466

4,959

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

18,239

23,167

Taxation and social security

-

2,729

Other creditors

53,153

163,017

71,392

188,913

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 July 2025

92,950

21,435

114,385

Deficit for the year

(778

)

-

(778

)

At 30 June 2026

92,172

21,435

113,607