Court Hotel Suites Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: SC373209

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		770,760		812,661

			770,760		812,661
CURRENT ASSETS
Debtors		30,516		-
Cash at bank and in hand		419,034		551,259

		449,550		551,259
Creditors: Amounts Falling Due Within One Year		(257,414 )		(235,269 )

NET CURRENT ASSETS (LIABILITIES)			192,136		315,990

TOTAL ASSETS LESS CURRENT LIABILITIES			962,896		1,128,651

Creditors: Amounts Falling Due After More Than One Year			(331,292 )		(526,597 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(78,515 )		(87,631 )

NET ASSETS			553,089		514,423

CAPITAL AND RESERVES
Called up share capital	5		2		2
Profit and Loss Account			553,087		514,421

SHAREHOLDERS' FUNDS			553,089		514,423

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Court Hotel Suites Limited

Abridged Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

James Hay

Director

30/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Court Hotel Suites Limited is a private company, limited by shares, incorporated in Scotland, registered number SC373209 . The registered office is 1 Court Square, High Street, Linlithgow, West Lothian, EH49 7EQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	2% Straight Line
Plant & Machinery	33% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	33% Straight Line

2.4. Taxation

Tax expense represents the sum of the tax currently payable and deferred tax.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax movements are recognised in profit or loss for the year.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2023: 8)

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Court Hotel Suites Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2024	1,147,743
Additions	9,058

As at 31 December 2024	1,156,801

Depreciation
As at 1 January 2024	335,082
Provided during the period	50,959

As at 31 December 2024	386,041

Net Book Value
As at 31 December 2024	770,760

As at 1 January 2024	812,661

5. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

6. Contingent Liabilities

A floating charge over the assets of the company was granted to the Bank of Scotland on 8 December 2018

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