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OYKEL BRIDGE HOTEL LIMITED

Registered Number
SC413078
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

OYKEL BRIDGE HOTEL LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

S Bayly
Mrs E M C Rampton
M A Timmis
Mrs D F Vaughan
A J Wickson

Company Secretary

BELL INGRAM LLP

Registered Address

5 High Street
Beauly
IV4 7BS

Registered Number

SC413078 (Scotland)
OYKEL BRIDGE HOTEL LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3448,984461,063
448,984461,063
Current assets
Stocks421,35415,488
Debtors513,53314,299
Cash at bank and on hand231,887267,869
266,774297,656
Creditors amounts falling due within one year6(103,803)(140,715)
Net current assets (liabilities)162,971156,941
Total assets less current liabilities611,955618,004
Creditors amounts falling due after one year7(90,000)(90,000)
Provisions for liabilities(20,542)(19,571)
Net assets501,413508,433
Capital and reserves
Called up share capital550,000550,000
Profit and loss account(48,587)(41,567)
Shareholders' funds501,413508,433
The financial statements were approved and authorised for issue by the Board of Directors on 9 September 2024, and are signed on its behalf by:
S Bayly
Director
Registered Company No. SC413078
OYKEL BRIDGE HOTEL LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings50
Plant and machinery10
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year69
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 January 23641,667408,4171,050,084
Additions18,9945,17124,165
At 31 December 23660,661413,5881,074,249
Depreciation and impairment
At 01 January 23306,372282,649589,021
Charge for year13,21423,03036,244
At 31 December 23319,586305,679625,265
Net book value
At 31 December 23341,075107,909448,984
At 31 December 22335,295125,768461,063
4.Stocks

2023

2022

££
Other stocks21,35415,488
Total21,35415,488
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-3,813
Other debtors13,53310,486
Total13,53314,299
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,6362,946
Taxation and social security10,99042,646
Other creditors91,17795,123
Total103,803140,715
7.Creditors: amounts due after one year

2023

2022

££
Other creditors90,00090,000
Total90,00090,000