Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 16 October 2023 false 1 October 2024 31 August 2025 31 August 2025 SC786104 Mr Vijay Sharma Mr Narendra Patel Mr Sandeep Chawla iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC786104 2024-09-30 SC786104 2025-08-31 SC786104 2024-10-01 2025-08-31 SC786104 frs-core:CurrentFinancialInstruments 2025-08-31 SC786104 frs-core:ComputerEquipment 2025-08-31 SC786104 frs-core:ComputerEquipment 2024-10-01 2025-08-31 SC786104 frs-core:ComputerEquipment 2024-09-30 SC786104 frs-core:FurnitureFittings 2025-08-31 SC786104 frs-core:FurnitureFittings 2024-10-01 2025-08-31 SC786104 frs-core:FurnitureFittings 2024-09-30 SC786104 frs-core:NetGoodwill 2025-08-31 SC786104 frs-core:NetGoodwill 2024-10-01 2025-08-31 SC786104 frs-core:NetGoodwill 2024-09-30 SC786104 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 SC786104 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-08-31 SC786104 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 SC786104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC786104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-08-31 SC786104 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC786104 frs-core:PlantMachinery 2025-08-31 SC786104 frs-core:PlantMachinery 2024-10-01 2025-08-31 SC786104 frs-core:PlantMachinery 2024-09-30 SC786104 frs-core:ShareCapital 2025-08-31 SC786104 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC786104 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-08-31 SC786104 frs-bus:FilletedAccounts 2024-10-01 2025-08-31 SC786104 frs-bus:SmallEntities 2024-10-01 2025-08-31 SC786104 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-08-31 SC786104 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-08-31 SC786104 frs-bus:OrdinaryShareClass2 2024-10-01 2025-08-31 SC786104 frs-bus:OrdinaryShareClass2 2025-08-31 SC786104 frs-bus:OrdinaryShareClass3 2024-10-01 2025-08-31 SC786104 frs-bus:OrdinaryShareClass3 2025-08-31 SC786104 frs-bus:OrdinaryShareClass4 2024-10-01 2025-08-31 SC786104 frs-bus:OrdinaryShareClass4 2025-08-31 SC786104 frs-bus:Director1 2024-10-01 2025-08-31 SC786104 frs-bus:Director2 2024-10-01 2025-08-31 SC786104 frs-bus:Director3 2024-10-01 2025-08-31 SC786104 frs-countries:Scotland 2024-10-01 2025-08-31 SC786104 2023-10-15 SC786104 2024-09-30 SC786104 2023-10-16 2024-09-30 SC786104 frs-core:CurrentFinancialInstruments 2024-09-30 SC786104 frs-core:ShareCapital 2024-09-30 SC786104 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC786104 frs-bus:OrdinaryShareClass2 2023-10-16 2024-09-30 SC786104 frs-bus:OrdinaryShareClass3 2023-10-16 2024-09-30 SC786104 frs-bus:OrdinaryShareClass4 2023-10-16 2024-09-30
Registered number: SC786104
Evolve Hospitality (Dundee) Limited
Unaudited Financial Statements
For the Period 1 October 2024 to 31 August 2025
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
Evolve Hospitality (Dundee) Limited
Contents
Contents

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

Page 1
Evolve Hospitality (Dundee) Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC786104

| 31 August 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 177,015 |  | -
Tangible Assets | 5 |  | 3,286,261 |  | 2,953,674
|  |  | 3,463,276 |  | 2,953,674
CURRENT ASSETS
Debtors | 6 | 50,934 |  | 504,788 |
Cash at bank and in hand |  | 172,699 |  | 300 |
|  | 223,633 |  | 505,088 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,457,240 ) |  | (3,447,348 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,233,607 ) |  | (2,942,260 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 229,669 |  | 11,414
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (89,978 ) |  | -
NET ASSETS |  |  | 139,691 |  | 11,414
CAPITAL AND RESERVES
Called up share capital | 8 |  | 300 |  | 300
Profit and Loss Account |  |  | 139,391 |  | 11,114
SHAREHOLDERS' FUNDS |  |  | 139,691 |  | 11,414

Page 1
Page 2
Evolve Hospitality (Dundee) Limited
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 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 Vijay Sharma Director | Mr Narendra Patel Director | Mr Sandeep Chawla Director
07/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Evolve Hospitality (Dundee) Limited
Notes to the Financial Statements
For the Period 1 October 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
Evolve Hospitality (Dundee) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC786104 . The registered office is The Moorings Hotel Banavie, Fort William, Inverness-Shire, PH33 7LY.
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.
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, 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
Plant & Machinery | 20% on reducing balance method
Fixtures & Fittings | 20% on reducing balance method
Computer Equipment | 20% on reducing balance method

2.5. Taxation
Taxation for the period 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 period 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.
Page 3
Page 4
Evolve Hospitality (Dundee) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2024: 3)
3 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | -
Additions | 195,017
As at 31 August 2025 | 195,017
Amortisation
As at 1 October 2024 | -
Provided during the period | 18,002
As at 31 August 2025 | 18,002
Net Book Value
As at 31 August 2025 | 177,015
As at 1 October 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2024 | 2,981,000 | - | - | -
Additions | - | 3,311 | 39,420 | 478,852
As at 31 August 2025 | 2,981,000 | 3,311 | 39,420 | 478,852
Depreciation
As at 1 October 2024 | 27,326 | - | - | -
Provided during the period | 27,326 | 61 | 11,001 | 157,108
As at 31 August 2025 | 54,652 | 61 | 11,001 | 157,108
Net Book Value
As at 31 August 2025 | 2,926,348 | 3,250 | 28,419 | 321,744
As at 1 October 2024 | 2,953,674 | - | - | -

Page 4
Page 5
Evolve Hospitality (Dundee) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 August 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | - | 2,981,000
Additions | 9,099 | 530,682
As at 31 August 2025 | 9,099 | 3,511,682
Depreciation
As at 1 October 2024 | - | 27,326
Provided during the period | 2,599 | 198,095
As at 31 August 2025 | 2,599 | 225,421
Net Book Value
As at 31 August 2025 | 6,500 | 3,286,261
As at 1 October 2024 | - | 2,953,674

6. Debtors

| 31 August 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 47,896 |  | -
Prepayments and accrued income | 716 |  | -
Other debtors | 2,322 |  | 11,114
Group undertaking - NK2N Hotels (Glasgow) Limited | - |  | 493,674
| 50,934 |  | 504,788

7. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 35,923 |  | -
Other creditors | 3,328,795 |  | 3,447,348
Deferred income | 42,522 |  | -
Directors' loan accounts | 50,000 |  | -
| 3,457,240 |  | 3,447,348

Page 5
Page 6
Evolve Hospitality (Dundee) Limited
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 August 2025
8. Share Capital

| 31 August 2025 |  | 30 September 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1.00 each | 100 |  | 100
100 Ordinary B shares of £ 1.00 each | 100 |  | 100
100 Ordinary C shares of £ 1.00 each | 100 |  | 100
| 300 |  | 300

9. Related Party Transactions
As of 31 August 2025, the company owed £1,049,116.10 (2024 - £1,149,116.10) to Relinquo Limited. ('Relinquo')
As of 31 August 2025, the company owed £1,049,116.10 (2024 - £1,149,116.10) to Evolve Hospitality (Holdings) Limited. ('Evolve')
As of 31 August 2025, the company owed £1,049,116.10 (2024 - £1,149,116.10) to Surya Development Limited. ('Surya')
As of 31 August 2025, the company owed £118,225.23 (2024 - NIL) to New World Sourcing Limited. ('New World')
Mr. Narendra Patel was the director of Relinquo as at 31 August 2025.
Mr. Vijay Sharma was the director of Evolve and New World as at 31 August 2025.
Mr. Sandeep Chawla was the director of Surya as at 31 August 2025.
Page 6