Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC296009 Mrs Baljit Thind Mr Jashpal Thind Deovolente Hospitality Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC296009 2024-03-31 SC296009 2025-03-31 SC296009 2024-04-01 2025-03-31 SC296009 frs-core:FurnitureFittings 2025-03-31 SC296009 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC296009 frs-core:FurnitureFittings 2024-03-31 SC296009 frs-core:NetGoodwill 2025-03-31 SC296009 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC296009 frs-core:NetGoodwill 2024-03-31 SC296009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC296009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 SC296009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 SC296009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC296009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC296009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC296009 frs-core:MotorVehicles 2025-03-31 SC296009 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC296009 frs-core:MotorVehicles 2024-03-31 SC296009 frs-core:WithinOneYear 2025-03-31 SC296009 frs-core:CapitalRedemptionReserve 2025-03-31 SC296009 frs-core:ShareCapital 2025-03-31 SC296009 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC296009 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC296009 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC296009 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC296009 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC296009 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC296009 1 2024-04-01 2025-03-31 SC296009 frs-bus:Director1 2024-04-01 2025-03-31 SC296009 frs-bus:Director2 2024-04-01 2025-03-31 SC296009 frs-countries:Scotland 2024-04-01 2025-03-31 SC296009 2023-03-31 SC296009 2024-03-31 SC296009 2023-04-01 2024-03-31 SC296009 frs-core:WithinOneYear 2024-03-31 SC296009 frs-core:CapitalRedemptionReserve 2024-03-31 SC296009 frs-core:ShareCapital 2024-03-31 SC296009 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC296009
The Winnock Hotel (Drymen) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
The Winnock Hotel (Drymen) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
The Winnock Hotel (Drymen) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC296009

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 48,841 |  | 85,029
Tangible Assets | 5 |  | 2,987,542 |  | 2,963,937
|  |  | 3,036,383 |  | 3,048,966
CURRENT ASSETS
Stocks | 6 | 22,984 |  | 22,278 |
Debtors |  | 201,322 |  | 293,910 |
Cash at bank and in hand |  | 219,512 |  | 190,217 |
|  | 443,818 |  | 506,405 |
Creditors: Amounts Falling Due Within One Year |  | (2,074,492 ) |  | (2,142,067 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,630,674 ) |  | (1,635,662 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,405,709 |  | 1,413,304
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (36,198 ) |  | (40,812 )
NET ASSETS |  |  | 1,369,511 |  | 1,372,492
CAPITAL AND RESERVES
Called up share capital | 8 |  | 85 |  | 85
Capital redemption reserve |  |  | 15 |  | 15
Profit and Loss Account |  |  | 1,369,411 |  | 1,372,392
SHAREHOLDERS' FUNDS |  |  | 1,369,511 |  | 1,372,492

Page 1
Page 2
The Winnock Hotel (Drymen) Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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.
On behalf of the board

Mr Jashpal Thind Director
08/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Winnock Hotel (Drymen) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
The Winnock Hotel (Drymen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC296009 . The registered office is The Winnock Hotel, The Square, Drymen, G63 0BL.
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. The financial statements have been prepared under the historical cost convention.
Preparation of consolidated financial statements
The financial statements contain information about The Winnock Hotel (Drymen) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold | 1% on Cost
Leasehold | 1% on Cost
Motor Vehicles | 25% on RBM
Fixtures & Fittings | 15% on RBM

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Page 3
Page 4
The Winnock Hotel (Drymen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 64 (2024: 66)
64 66
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 723,751
As at 31 March 2025 | 723,751
Amortisation
As at 1 April 2024 | 638,722
Provided during the period | 36,188
As at 31 March 2025 | 674,910
Net Book Value
As at 31 March 2025 | 48,841
As at 1 April 2024 | 85,029

Page 4
Page 5
The Winnock Hotel (Drymen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 3,339,609 | 33,720 | - | 730,037 | 4,103,366
Additions | - | - | 48,102 | 29,849 | 77,951
As at 31 March 2025 | 3,339,609 | 33,720 | 48,102 | 759,886 | 4,181,317
Depreciation
As at 1 April 2024 | 546,693 | 5,711 | - | 587,025 | 1,139,429
Provided during the period | 29,613 | 338 | 2,004 | 22,391 | 54,346
As at 31 March 2025 | 576,306 | 6,049 | 2,004 | 609,416 | 1,193,775
Net Book Value
As at 31 March 2025 | 2,763,303 | 27,671 | 46,098 | 150,470 | 2,987,542
As at 1 April 2024 | 2,792,916 | 28,009 | - | 143,012 | 2,963,937

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 22,984 |  | 22,278

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 85 |  | 85

9. Other Commitments
Minimum lease payments under non-cancellable operating leases fall due as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 34,947 |  | 34,947
| 34,947 |  | 34,947

Page 5
Page 6
The Winnock Hotel (Drymen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Related Party Transactions
As of 31 March 2025, the company was owed £176,457 (2024 - £168,169) from Assura Hospitality Limited ('Assura')
As of 31 March 2025, the company owed £6,756 (2024 - £5,834) to Ayre Hotel (Kirkwall) Limited ('Ayre')
Mr and Mrs Thind were the directors of Assura and Ayre as of 31 March 2025.
11. Ultimate Controlling Party
The company's ultimate controlling party is Deovolente Hospitality Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 6