Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31true2023-11-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC058626 2023-11-01 2024-10-31 SC058626 2022-11-01 2023-10-31 SC058626 2024-10-31 SC058626 2023-10-31 SC058626 c:CompanySecretary1 2023-11-01 2024-10-31 SC058626 c:Director1 2023-11-01 2024-10-31 SC058626 c:RegisteredOffice 2023-11-01 2024-10-31 SC058626 d:FreeholdInvestmentProperty 2024-10-31 SC058626 d:FreeholdInvestmentProperty 2023-10-31 SC058626 d:CurrentFinancialInstruments 2024-10-31 SC058626 d:CurrentFinancialInstruments 2023-10-31 SC058626 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC058626 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC058626 d:ShareCapital 2024-10-31 SC058626 d:ShareCapital 2023-10-31 SC058626 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC058626 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC058626 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC058626 c:OrdinaryShareClass1 2024-10-31 SC058626 c:OrdinaryShareClass1 2023-10-31 SC058626 c:OrdinaryShareClass2 2023-11-01 2024-10-31 SC058626 c:OrdinaryShareClass2 2024-10-31 SC058626 c:OrdinaryShareClass2 2023-10-31 SC058626 c:FRS102 2023-11-01 2024-10-31 SC058626 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC058626 c:FullAccounts 2023-11-01 2024-10-31 SC058626 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC058626 2 2023-11-01 2024-10-31 SC058626 6 2023-11-01 2024-10-31 SC058626 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC058626










TANMOOR HOTEL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
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 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
7,443
6,454

Investment property
 5 
338,348
338,348

  
345,791
344,802

Current assets
  

Debtors: amounts falling due within one year
 6 
1,612
1,109

Cash at bank and in hand
  
203,693
192,001

  
205,305
193,110

Creditors: amounts falling due within one year
 7 
(8,831)
(6,908)

Net current assets
  
 
 
196,474
 
 
186,202

Total assets less current liabilities
  
542,265
531,004

  

Net assets
  
542,265
531,004


Capital and reserves
  

Called up share capital 
 8 
149,500
149,500

Profit and loss account
  
392,765
381,504

  
542,265
531,004


Page 1

 
TANMOOR HOTEL LIMITED
REGISTERED NUMBER: SC058626

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

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 7 March 2025.




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 2024

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. These accounts are presented in pounds sterling, which is the functional currency of the company, rounded to the nearest pound.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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.


Page 3

 
TANMOOR HOTEL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

  
2.5

Investment property

Investment property is carried at fair value determined annually by the director 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 the Statement of comprehensive
income.

 
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

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 (2023 - 2).


4.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 November 2023
6,454


Additions
59


Revaluations
930



At 31 October 2024
7,443




Page 4

 
TANMOOR HOTEL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 November 2023
338,348



At 31 October 2024
338,348

The 2024 valuations were made by the director, on an open market value for existing use basis.



At 31 October 2024





6.


Debtors

2024
2023
£
£


Trade debtors
400
-

Prepayments and accrued income
1,212
1,109

1,612
1,109



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
400
411

Other taxation and social security
1,449
-

Other creditors
5,722
5,722

Accruals and deferred income
1,260
775

8,831
6,908


Page 5

 
TANMOOR HOTEL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



139,500 (2023 - 139,500) Ordinary shares of £1.00 each
139,500
139,500
10,000 (2023 - 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.
The ultimate controlling party is Mr S A Hutton &  Mrs E M Hutton by virtue of the share ownership held in Tanmoor Hotels Holding Limited


Page 6