Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-312022-11-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC058626 2022-11-01 2023-10-31 SC058626 2021-11-01 2022-10-31 SC058626 2023-10-31 SC058626 2022-10-31 SC058626 c:CompanySecretary1 2022-11-01 2023-10-31 SC058626 c:Director1 2022-11-01 2023-10-31 SC058626 c:RegisteredOffice 2022-11-01 2023-10-31 SC058626 d:FreeholdInvestmentProperty 2022-11-01 2023-10-31 SC058626 d:FreeholdInvestmentProperty 2023-10-31 SC058626 d:FreeholdInvestmentProperty 2022-10-31 SC058626 d:CurrentFinancialInstruments 2023-10-31 SC058626 d:CurrentFinancialInstruments 2022-10-31 SC058626 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC058626 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 SC058626 d:ShareCapital 2023-10-31 SC058626 d:ShareCapital 2022-10-31 SC058626 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC058626 d:RetainedEarningsAccumulatedLosses 2022-10-31 SC058626 c:OrdinaryShareClass1 2022-11-01 2023-10-31 SC058626 c:OrdinaryShareClass1 2023-10-31 SC058626 c:OrdinaryShareClass1 2022-10-31 SC058626 c:OrdinaryShareClass2 2022-11-01 2023-10-31 SC058626 c:OrdinaryShareClass2 2023-10-31 SC058626 c:OrdinaryShareClass2 2022-10-31 SC058626 c:FRS102 2022-11-01 2023-10-31 SC058626 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 SC058626 c:FullAccounts 2022-11-01 2023-10-31 SC058626 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 SC058626 2 2022-11-01 2023-10-31 SC058626 6 2022-11-01 2023-10-31 SC058626 e:PoundSterling 2022-11-01 2023-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC058626










TANMOOR HOTEL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

 
TANMOOR HOTEL LIMITED
 

COMPANY INFORMATION


Director
Mr S A Hutton 




Company secretary
Mrs E M H Hutton



Registered number
SC058626



Registered office
Priory Hotel
The Square

Beauly

IV4 7BX




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
TANMOOR HOTEL LIMITED
REGISTERED NUMBER: SC058626

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
£
£

Fixed assets
  

Investments
 4 
6,454
7,452

Investment property
 5 
338,348
350,382

  
344,802
357,834

Current assets
  

Debtors: amounts falling due within one year
 6 
1,109
1,179

Cash at bank and in hand
  
192,001
136,315

  
193,110
137,494

Creditors: amounts falling due within one year
 7 
(6,908)
(3,222)

Net current assets
  
 
 
186,202
 
 
134,272

Total assets less current liabilities
  
531,004
492,106

  

Net assets
  
531,004
492,106


Capital and reserves
  

Called up share capital 
  
149,500
149,500

Profit and loss account
  
381,504
342,606

  
531,004
492,106


Page 1

 
TANMOOR HOTEL LIMITED
REGISTERED NUMBER: SC058626

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 July 2024.




Mr S A Hutton
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
TANMOOR HOTEL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Tanmoor Hotels Limited is a private company, limited by shares, domiciled in Scotland with registration number SC058623. The registered office is Priory Hotel, The Square, Beauly, IV4 7BX.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Page 3

 
TANMOOR HOTEL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 November 2022
7,452


Revaluations
(998)



At 31 October 2023
6,454




Page 4

 
TANMOOR HOTEL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Investment property


Freehold investment property

£



Valuation


At 1 November 2022
350,382


Disposals
(12,034)



At 31 October 2023
338,348

The 2023 valuations were made by the director, on an open market value for existing use basis.








6.


Debtors

2023
2022
£
£


Other debtors
-
350

Prepayments and accrued income
1,109
829

1,109
1,179



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
411
377

Other creditors
5,722
433

Accruals and deferred income
775
2,412

6,908
3,222


Page 5

 
TANMOOR HOTEL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



139,500 (2022 - 139,500) Ordinary shares of £1.00 each
139,500
139,500
10,000 (2022 - 10,000) Preference shares of £1.00 each
10,000
10,000

149,500

149,500



9.


Controlling party

The company is a wholly owned subsidiary of Tanmoor Hotels Holding Limited, a company incorporated in Scotland whose registered office is Priory Hotel, The Square, Beauly, IV4 7BX.


Page 6