REGISTERED NUMBER: 14771741 (England and Wales)

Edmiston Rob Roy Ltd

Unaudited Financial Statements

for the Year Ended 31st March 2025

Page

Company information

1

Balance sheet

2

to

3

Notes to the financial statements

4

to

8

Directors:

C A A Rowan

Mrs L Rowan

Registered office:

Halidon House

17D Windmill Way West

Ramparts Business Park

Berwick Upon Tweed

Northumberland

TD15 1TB

Business address:

The Rob Roy

Dock Road

Tweedmouth

Berwick-upon-Tweed

TD15 2BE

Registered number:

14771741 (England and Wales)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Intangible assets

4

8,200

-

Tangible assets

5

930,076

409,065

938,276

409,065

Current assets

Debtors

6

5,500

24,204

Cash at bank

4,585

41,095

10,085

65,299

Creditors

Amounts falling due within one year

7

284,792

505,320

Net current liabilities

(274,707

)

(440,021

)

Total assets less current liabilities

663,569

(30,956

)

Creditors

Amounts falling due after more than one year

8

(506,999

)

-

Provisions for liabilities

(30,570

)

-

Net assets/(liabilities)

126,000

(30,956

)

Capital and reserves

Called up share capital

100

100

Revaluation reserve

10

229,556

-

Retained earnings

(103,656

)

(31,056

)

126,000

(30,956

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 3rd December 2025 and were signed on its behalf by:

C A A Rowan - Director

1.	Statutory information

Edmiston Rob Roy Ltd 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the total invoice value, excluding value added tax, of accommodation invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

not provided

Fixtures and fittings

-

20% on reducing balance

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

The freehold property, The Rob Roy, Berwick Upon Tweed, TD15 2BE, is stated at valuation. The valuation is provided by Vickers & Barrass Chartered Surveyors. The date of the valuation is 4 December 2024. No provision has been made for depreciation.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade creditors, accruals, directors loan, bank loans and other loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade creditors, accruals and other loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Group accounts

The company is entitled to the exemption under Section 398 of the Companies Act 2006 from the obligation to prepare group accounts.

Going concern

The directors have considered the company's financial position for a period of 12 months and beyond from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

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

4.	Intangible fixed assets

Website

£

Cost

Additions

8,200

At 31st March 2025

8,200

Net book value

At 31st March 2025

8,200

5.	Tangible fixed assets

Improvements

Fixtures

Freehold

to

and

property

property

fittings

Totals

£

£

£

£

Cost or valuation

At 1st April 2024

367,197

41,868

-

409,065

Additions

-

207,534

34,501

242,035

Revaluations

283,401

-

-

283,401

Reclassification/transfer

249,402

(249,402

)

-

-

At 31st March 2025

900,000

-

34,501

934,501

Depreciation

Charge for year

-

-

4,425

4,425

At 31st March 2025

-

-

4,425

4,425

Net book value

At 31st March 2025

900,000

-

30,076

930,076

At 31st March 2024

367,197

41,868

-

409,065

Cost or valuation at 31st March 2025 is represented by:

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Valuation in 2025

283,402

-

283,402

Cost

616,598

34,501

651,099

900,000

34,501

934,501

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

616,598

-

Freehold land and buildings were valued on an open market basis on 4th December 2024 by Vickers & Barrass Chartered Surveyors .

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

5,500

24,204

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

31,355

-

Amounts owed to group undertakings

210,676

196,776

Taxation and social security

304

-

Other creditors

42,457

308,544

284,792

505,320

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

506,999

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

506,999

-

9.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

548,939

308,244

Together Commercial Finance Limited holds a charge over The Rob Roy, Dock Road, Tweedmouth, Berwick-Upon-Tweed and all undertaking of the company.

10.

Reserves

Revaluatio

reserve

£

Land and buildings revaluation

229,556

At 31st March 2025

229,556

11.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

Director 1

Balance outstanding at start of year

-

-

Amounts advanced

5,500

-

Amounts repaid

-

-

Balance outstanding at end of year

5,500

-

This loan is unsecured and repayable on demand. No interest has been charged as the loans are below the HMRC reporting level.

12.	Related party disclosures

Edmiston Rob Roy Ltd is a fully owned subsidiary of Woodman & Greenwood Capital Ltd. Woodman & Greenwood Capital Ltd is a private company, limited by shares, registered in

England.

At 31st March 2025 a loan of £189,000 (2024 - £192,500) was outstanding payable by the company to Woodman & Greenwood Capital Ltd. This loan is unsecured, interest free and is repayable on demand.