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REGISTERED NUMBER: SC290095 (Scotland)















Financial Statements for the Year Ended 30 September 2024

for

Trahern Hospitality Limited

Trahern Hospitality Limited (Registered number: SC290095)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Trahern Hospitality Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: W P T Bird
B P Bird
Mrs H Bird





SECRETARY: Mrs H Bird





REGISTERED OFFICE: 10 Burn Lane
Inverurie
Aberdeenshire
AB51 4UZ





REGISTERED NUMBER: SC290095 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

Trahern Hospitality Limited (Registered number: SC290095)

Balance Sheet
30 September 2024

30/9/24 30/9/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,093 98,211

CURRENT ASSETS
Stocks 20,444 23,782
Debtors 5 2,534 979
Cash at bank and in hand 36,267 29,505
59,245 54,266
CREDITORS
Amounts falling due within one year 6 306,806 342,406
NET CURRENT LIABILITIES (247,561 ) (288,140 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(184,468

)

(189,929

)

CREDITORS
Amounts falling due after more than one year 7 (27,452 ) (33,334 )

PROVISIONS FOR LIABILITIES (11,988 ) (18,660 )
NET LIABILITIES (223,908 ) (241,923 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (224,908 ) (242,923 )
SHAREHOLDERS' FUNDS (223,908 ) (241,923 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Trahern Hospitality Limited (Registered number: SC290095)

Balance Sheet - continued
30 September 2024


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 23 June 2025 and were signed on its behalf by:





Mrs H Bird - Director


Trahern Hospitality Limited (Registered number: SC290095)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Trahern Hospitality Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trahern Hospitality Limited (Registered number: SC290095)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 22 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 366,030
Additions 1,858
Disposals (52,349 )
At 30 September 2024 315,539
DEPRECIATION
At 1 October 2023 267,819
Charge for year 11,792
Eliminated on disposal (27,165 )
At 30 September 2024 252,446
NET BOOK VALUE
At 30 September 2024 63,093
At 30 September 2023 98,211

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Other debtors 2,534 979

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Bank loans and overdrafts 5,882 5,882
Hire purchase contracts - 1,325
Trade creditors 31,290 32,243
Taxation and social security 40,175 38,176
Other creditors 229,459 264,780
306,806 342,406

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/9/24 30/9/23
£    £   
Bank loans 27,452 33,334

Trahern Hospitality Limited (Registered number: SC290095)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30/9/24 30/9/23
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,922 9,804

8. RELATED PARTY DISCLOSURES

The directors Mr W Bird & Mr B Bird have advanced the company net amounts totalling £143,660 since the incorporation of the company. This amount remained outstanding at 30th September 2024 and is included within Other creditors in the notes to the accounts.

This is not expected to be repaid

During the year the director Mrs H Bird advanced the company net amounts totalling £3,885. This amount remained outstanding at 30th September 2024 and is included within Other creditors in the notes to the accounts.

9. ULTIMATE CONTROLLING PARTY

During the year the company was controlled by the director William Bird by virtue of his majority 75% holding in the ordinary share capital of the company.