smallAccCompHo_0921.xslt
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Company Registration No. SC104998 (Scotland)

LOCH NESS LODGE HOTEL COMPANY LIMITED
Financial Statements
for the Period from 01 April 2024 to 31 March 2025

## LOCH NESS LODGE HOTEL COMPANY LIMITED

### Financial Statements for the period ending 31 March 2025

CONTENTS | PAGE
Company Information | 2
Statement of Financial Position | 3
Notes to the Accounts | 4

## LOCH NESS LODGE HOTEL COMPANY LIMITED

### Financial Statements for the period ending 31 March 2025

#### Company Information

Company Details
Company Number | SC104998
Registered Office | LOCH NESS LODGE HOTEL
| DRUMNADROCHIT
| IV63 6TU
Directors
Directors who held office during the period were:
Donald William Skinner
Gillean Elizabeth Skinner

## LOCH NESS LODGE HOTEL COMPANY LIMITED

### Financial Statements for the period ending 31 March 2025

#### Statement of Financial Position

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| Notes | 2025 |  | 2024
|  | £ |  | £
Fixed Assets |  |  |  |
Tangible assets | 6 | 408,554 |  | 355,985
Current Assets |  |  |  |
Stocks |  | 17,325 |  | 16,443
Debtors due |  | 28,618 |  | 67,900
Cash at bank and in hand |  | 95 |  | 76
|  | 46,038 |  | 84,419
Creditors |  |  |  |
Amount falling due within one year |  | (346,575) |  | (391,765)
Net Current Assets |  | (300,537) |  | (307,346)
Total Assets less current liabilities |  | 108,017 |  | 48,639
Creditors due after more than one year |  | (30,669) |  | (75,301)
Net Assets |  | 77,348 |  | (26,662)
Capital and Reserves |  |  |  |
Called up Share Capital |  | 267,236 |  | 267,236
Share Premium Account |  | 42,180 |  | 42,180
Revaluation Reserve |  | 65,000 |  | 65,000
Retained earnings at end of year |  | (297,068) |  | (401,078)
Shareholder funds |  | 77,348 |  | (26,662)

For the year ending 31/03/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 14 October 2025
D W Skinner
Company Registration No. SC104998

## LOCH NESS LODGE HOTEL COMPANY LIMITED

### Financial Statements for the period ending 31 March 2025

#### Notes to the Accounts

1. Statutory Information
LOCH NESS LODGE HOTEL COMPANY LIMITED is a private company, limited by shares, registered in Scotland, registration number SC104998.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.

## LOCH NESS LODGE HOTEL COMPANY LIMITED

### Financial Statements for the period ending 31 March 2025

#### Notes to the Accounts

3. Exceptional Items
Prior Year Adjustment:Capitalisation of Property Development Costs 2016 to 2023 (previously written off to Profit & Loss Account and non deductible for corporation tax ) £ 54,144

4. Employees
Average number of employees, including directors, during the year was as follows:
2025 | 15
2024 | 15
5. Principal Activity
Hotel and Visitor Centre Operation

## LOCH NESS LODGE HOTEL COMPANY LIMITED

### Financial Statements for the period ending 31 March 2025

#### Notes to the Accounts

6. Fixed Assets
| Land and buildings |  | Plant and Machinery |  | Total
Cost or valuation | £ |  | £ |  | £
At 01/04/2024 | 755,877 |  | 481,477 |  | 1,237,354
Additions | 56,244 |  | 14,226 |  | 70,470
At 31/03/2025 | 812,121 |  | 495,703 |  | 1,307,824
Depreciation |  |  |  |  |
At 01/04/2024 | 417,217 |  | 464,152 |  | 881,369
Charge for the year | 13,169 |  | 4,732 |  | 17,901
At 31/03/2025 | 430,386 |  | 468,884 |  | 899,270
Net Book Value |  |  |  |  |
At 31/03/2025 | 381,735 |  | 26,819 |  | 408,554
At 31/03/2024 | 338,660 |  | 17,325 |  | 355,985