Alta Booking Ltd.

(Registration number: 11652479)
Balance Sheet as at 31 December 2024

For the financial year ending 31 December 2024 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

......................................... N de Turckheim Director

Alta Booking Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales .

Principal activity

The principal activity of the Company is an online marketplace that brings together Travel and Lifestyle services in one place.

These financial statements were authorised for issue by the Board on 8 September 2026.

The address of its registered office is:
114 St Martin's Lane
Covent Garden
London
WC2N 4BE
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company made a loss in the period and has net current liabilities. The company is dependent on the support from the shareholders to continue as a going concern.

The financial statements have been prepared on a going concern basis that assumes further funding will be obtained.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Alta Booking Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Tax

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are 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 assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	3 years straight line

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Trademarks	5 years straight line
Software	5 Years straght line

Alta Booking Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Financial instruments

Classification
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
 

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Significant judgements and estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The company owns intangible fixed assets which are subject to technological developments and consumer demands. As a result it is necessary to consider the useful life of such assets and associated amortisation required.

Alta Booking Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Staff numbers

The average number of persons employed by the Company (including directors) during the year, was 4 (2023 - 4).

5	Intangible assets

	Trademarks, patents and licenses  £	Internally generated software development costs  £	Total £
Cost or valuation
At 1 January 2024	183,007	217,557	400,564
At 31 December 2024	183,007	217,557	400,564
Amortisation
At 1 January 2024	146,405	174,046	320,451
Amortisation charge	36,602	43,511	80,113
At 31 December 2024	183,007	217,557	400,564
Carrying amount
At 31 December 2024	-	-	-
At 31 December 2023	36,602	43,511	80,113

Alta Booking Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2024	2,016	2,016
At 31 December 2024	2,016	2,016
Depreciation
At 1 January 2024	2,016	2,016
At 31 December 2024	2,016	2,016
Carrying amount
At 31 December 2024	-	-

7

Debtors

Current	2024 £	2023 £
Prepayments	1,202	-
Other debtors	5,086	5,789
	6,288	5,789

8

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	10	18	-
Trade creditors		14,138	37,879
Accruals and deferred income		4,279	3,148
Other creditors		1,758,800	1,624,615
		1,777,235	1,665,642

Alta Booking Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

9	Related party transactions

During the year Nada de Turckheim loaned £134,185 (2023: £88,282) to the company and received repayments from the company of £nil (2023 £nil). As at the year end 31 December 2024, the company owes Nada de Turckheim £1,756,892 (2023: £1,622,707).


During the year Ronan de Turckheim loaned £nill (2023: £nil) to the company and received repayments from the company of £nil (2023 £nil). As at the year end 31 December 2024, the company owes Ronan de Turckheim £1,908 (2023: £1,908).

10	Loans and borrowings

Current loans and borrowings

	2024 £	2023 £
Bank overdrafts	18	-

11	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100