REGISTERED NUMBER: 05855972 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

MINA TRAVEL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

G R Kumpavat

D R Kumpavat

Registered office:

2 Parkway

Bramhall

Cheshire

SK7 3DH

Registered number:

05855972 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Intangible assets

4

350,000

350,000

Tangible assets

5

41,615

51,670

391,615

401,670

Current assets

Debtors

6

277,092

315,433

Cash at bank and in hand

800,269

726,215

1,077,361

1,041,648

Creditors

Amounts falling due within one year

7

96,000

160,103

Net current assets

981,361

881,545

Total assets less current liabilities

1,372,976

1,283,215

Capital and reserves

Called up share capital

8

2

2

Retained earnings

1,372,974

1,283,213

Shareholders' funds

1,372,976

1,283,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th November 2025 and were signed on its behalf by:

D R Kumpavat - Director

1.	Statutory information

Mina Travel Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Fixtures and fittings

-

25% on reducing balance

Equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st April 2024

and 31st March 2025

350,000

Net book value

At 31st March 2025

350,000

At 31st March 2024

350,000

Company has agreed a revised value of Goodwill at £350,000 after discussion with HM Revenue & Customs.

5.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Equipment

Totals

£

£

£

£

Cost

At 1st April 2024

8,029

61,211

6,188

75,428

Additions

706

-

999

1,705

At 31st March 2025

8,735

61,211

7,187

77,133

Depreciation

At 1st April 2024

8,029

11,018

4,711

23,758

Charge for year

-

11,018

742

11,760

At 31st March 2025

8,029

22,036

5,453

35,518

Net book value

At 31st March 2025

706

39,175

1,734

41,615

At 31st March 2024

-

50,193

1,477

51,670

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

194,067

237,433

Other debtors

83,025

78,000

277,092

315,433

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

28,073

92,723

Taxation and social security

27,989

31,042

Other creditors

39,938

36,338

96,000

160,103

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2