REGISTERED NUMBER: 02795805 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Fairfield House Hotel (Ayr) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R A D Kyle

T Stevenson

A Kyle

Mrs V Kyle

SECRETARY:

REGISTERED OFFICE:

87 Ludlow Road

Bicester

Oxfordshire

OX26 1EU

REGISTERED NUMBER:

02795805 (England and Wales)

ACCOUNTANTS:

WR Accountants

Bank Chambers

31 The Square

Cumnock

Ayrshire

KA18 1AT

FIXED ASSETS

Investments

4

2

2

CURRENT ASSETS

Debtors

5

2,119,019

2,119,142

Cash at bank and in hand

12,145

12,028

2,131,164

2,131,170

CREDITORS

Amounts falling due within one year

6

5,285

5,284

NET CURRENT ASSETS

2,125,879

2,125,886

TOTAL ASSETS LESS CURRENT LIABILITIES

2,125,881

2,125,888

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,125,879

2,125,886

2,125,881

2,125,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

T Stevenson - Director

1.	STATUTORY INFORMATION

Fairfield House Hotel (Ayr) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Fairfield House Hotel (Ayr) 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated

useful life.

Land and buildings - 2% on cost

Plant and machinery etc - 20% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment

losses. At each reporting date fixed assets are reviewed to determine whether there is any indication

that those assets have suffered impairment. If there is any indication of possible impairment, the

recoverable amount of any affected asset is estimated and compared with it's carrying amount. If the

estimated recoverable amount is lower, the carrying amount is reduced to that figure and an

impairment loss is recognised immediately in profit or loss. Cost included costs directly attributable to

making the asset capable of operating as intended.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are

recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss

account in other administrative expenses

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2024

and 28 February 2025

2

NET BOOK VALUE

At 28 February 2025

2

At 29 February 2024

2

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

1,160

1,160

Amounts owed by group undertakings

2,117,859

2,117,982

2,119,019

2,119,142

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

1

-

Taxation and social security

5,284

5,284

5,285

5,284

7.	ULTIMATE CONTROLLING PARTY