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Registration number: 02314855

Birmingham Flight Centre Travel Limited
trading as The Travel Shop
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

Contents

Company Information | 1
Accountants' Report - Ltd | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

Company Information

Directors | Mr Alan Oram Mrs Helen Kay Oram

Registered office | 378 Birmingham Road Wylde Green Sutton Coldfield West Midlands B72 1YH

Accountants | David Evans & Co Limited Stowegate House Lombard Street Lichfield Staffs WS13 6DP

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Birmingham Flight Centre Travel Limited
trading as The Travel Shop
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Birmingham Flight Centre Travel Limited for the year ended 31 March 2026 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Birmingham Flight Centre Travel Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Birmingham Flight Centre Travel Limited and state those matters that we have agreed to state to the Board of Directors of Birmingham Flight Centre Travel Limited, as a body, in this report in accordance with. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Birmingham Flight Centre Travel Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Birmingham Flight Centre Travel Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Birmingham Flight Centre Travel Limited. You consider that Birmingham Flight Centre Travel Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Birmingham Flight Centre Travel Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
David Evans & Co Limited
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

8 June 2026

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

(Registration number: 02314855)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 9,478 | 11,562
Current assets |  |  |
Debtors | 6 | 3,515 | 4,903
Investments | 7 | 600 | 600
Cash at bank and in hand |  | 108,514 | 76,307
|  | 112,629 | 81,810
Creditors: Amounts falling due within one year | 8 | (58,209) | (36,606)
Net current assets |  | 54,420 | 45,204
Net assets |  | 63,898 | 56,766
Capital and reserves |  |  |
Called up share capital | 9 | 40,000 | 40,000
Retained earnings |  | 23,898 | 16,766
Shareholders' funds |  | 63,898 | 56,766

For the financial year ending 31 March 2026 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 June 2026 and signed on its behalf by:

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

(Registration number: 02314855)
Balance Sheet as at 31 March 2026

......................................... Mr Alan Oram Director
......................................... Mrs Helen Kay Oram Director

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

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

The address of its registered office is:
378 Birmingham Road
Wylde Green
Sutton Coldfield
West Midlands
B72 1YH

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

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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
Motor Vehicles | 6% Straight line basis
Furniture and fittings | 20% Straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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
Goodwill | 20% Straight line basis

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or 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.

Trade 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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 25,000 | 25,000
At 31 March 2026 | 25,000 | 25,000
Amortisation
At 1 April 2025 | 25,000 | 25,000
At 31 March 2026 | 25,000 | 25,000
Carrying amount
At 31 March 2026 | - | -

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 5,373 | 7,189 | 33,750 | 46,312
Additions | - | 820 | - | 820
At 31 March 2026 | 5,373 | 8,009 | 33,750 | 47,132
Depreciation
At 1 April 2025 | 5,373 | 5,940 | 23,437 | 34,750
Charge for the year | - | 904 | 2,000 | 2,904
At 31 March 2026 | 5,373 | 6,844 | 25,437 | 37,654
Carrying amount
At 31 March 2026 | - | 1,165 | 8,313 | 9,478
At 31 March 2025 | - | 1,249 | 10,313 | 11,562

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of long leasehold land and buildings.

Birmingham Flight Centre Travel Limited
trading as The Travel Shop

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Debtors

Current | 2026 £ | 2025 £
Prepayments | 3,515 | 4,903
| 3,515 | 4,903

7 | Current asset investments

| 2026 £ | 2025 £
Other investments | 600 | 600

8 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 40,349 | 21,824
Taxation and social security | 10,962 | 10,598
Accruals and deferred income | 3,563 | 2,375
Other creditors | 3,335 | 1,809
| 58,209 | 36,606

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary A shares of £1 each | 20,000 | 20,000 | 20,000 | 20,000
Ordinary B shares of £1 each | 20,000 | 20,000 | 20,000 | 20,000
| 40,000 | 40,000 | 40,000 | 40,000