5 June 2024 false No description of principal activity Taxfiler 2024.6 SC812762business:PrivateLimitedCompanyLtd2024-06-052025-09-30 SC8127622024-06-04 SC8127622024-06-052025-09-30 SC812762business:AuditExemptWithAccountantsReport2024-06-052025-09-30 SC812762business:FilletedAccounts2024-06-052025-09-30 SC8127622025-09-30 SC812762business:Director12024-06-052025-09-30 SC812762business:RegisteredOffice2024-06-052025-09-30 SC812762core:WithinOneYear2025-09-30 SC812762core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC812762core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC812762core:PreviouslyStatedAmount2025-09-30 SC812762business:SmallEntities2024-06-052025-09-30 SC812762countries:Scotland2024-06-052025-09-30 SC812762core:PlantMachinery2024-06-052025-09-30 SC812762core:FurnitureFittings2024-06-04 SC812762core:FurnitureFittings2024-06-052025-09-30 SC812762core:FurnitureFittings2025-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC812762 (Scotland)
Fife Hotels Trading (Aberdour) Limited Unaudited accounts for the period from 5 June 2024 to 30 September 2025
Fife Hotels Trading (Aberdour) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Fife Hotels Trading (Aberdour) Limited Company Information for the period from 5 June 2024 to 30 September 2025
Director
Jason Paul Borthwick
Company Number
SC812762 (Scotland)
Registered Office
Lochies Road Burntisland Fife KY3 9JX Scotland
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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Fife Hotels Trading (Aberdour) Limited Statement of financial position as at 30 September 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
22,021 
Current assets
Inventories
7,291 
Debtors
5
5,574 
Cash at bank and in hand
110,915 
123,780 
Creditors: amounts falling due within one year
6
(90,110)
Net current assets
33,670 
Net assets
55,691 
Capital and reserves
Called up share capital
100 
Profit and loss account
55,591 
Shareholders' funds
55,691 
For the period ending 30 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 December 2025 and were signed on its behalf by
Jason Paul Borthwick Director Company Registration No. SC812762
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Fife Hotels Trading (Aberdour) Limited Notes to the Accounts for the period from 5 June 2024 to 30 September 2025
1
Statutory information
Fife Hotels Trading (Aberdour) Limited is a private company, limited by shares, registered in Scotland, registration number SC812762. The registered office is Lochies Road, Burntisland, Fife, KY3 9JX, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 5 June 2024
- 
Additions
27,526 
At 30 September 2025
27,526 
Depreciation
Charge for the period
5,505 
At 30 September 2025
5,505 
Net book value
At 30 September 2025
22,021 
5
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
1,321 
Amounts due from group undertakings etc.
480 
Other debtors
3,773 
5,574 
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Fife Hotels Trading (Aberdour) Limited Notes to the Accounts for the period from 5 June 2024 to 30 September 2025
6
Creditors: amounts falling due within one year
2025 
£ 
VAT
43,343 
Trade creditors
14,774 
Amounts owed to group undertakings and other participating interests
12,939 
Taxes and social security
14,054 
Other creditors
5,000 
90,110 
7
Average number of employees
During the period the average number of employees was 12.
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