St Andrews Guest House Ltd Accounts






St Andrews Guest House Ltd

	Company No. SC665274
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the period ended 31 March 2025.

Principal activities
The principal activity of the company during the period under review was hotels and similar accommodation.




Director

The Director who served at any time during the period was as follows:

A. Abid









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A. Abid
Director
23 December 2025

at	31 March 2025
Company No.		SC665274	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	19,000	-
	Tangible assets		5	53,312	4,612


				72,312	4,612
Current assets

	Debtors		6	70,891	28,942

	Cash at bank and in hand			15	36,796
				70,906	65,738
Creditors: Amount falling due within one year			7	(98,923)	(70,347)
Net current liabilities				(28,017)	(4,609)
Total assets less current liabilities				44,295	3
Creditors: Amounts falling due after more than one year			8	(44,292)	-



Net assets				3	3

Capital and reserves
	Called up share capital			3	3





Total equity				3	3



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 March 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 23 December 2025 and signed on its behalf by:
A. Abid
Director
23 December 2025

for the period ended 31 March 2025

General information

St Andrews Guest House Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC665274

Its registered office is:

18 Jane Street

Edinburgh

Scotland

EH6 5HD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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

Leasehold land and buildings

2% Straight line

Furniture, fittings and equipment

20% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the period:	2	2

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost

		Additions	20,000	20,000

		At 31 March 2025	20,000	20,000
		Amortisation and impairment

		Charge for the year	1,000	1,000


		At 31 March 2025	1,000	1,000
		Net book values
		At 31 March 2025	19,000	19,000

5	Tangible fixed assets
			Land and buildings	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 July 2024	-	7,246	7,246
		Additions	50,254	-	50,254



		At 31 March 2025	50,254	7,246	57,500
		Depreciation
		At 1 July 2024	-	2,634	2,634
		Charge for the year	491	1,063	1,554



		At 31 March 2025	491	3,697	4,188
		Net book values
		At 31 March 2025	49,763	3,549	53,312
		At 30 June 2024	-	4,612	4,612

6	Debtors
			2025	2024
			£	£
		Trade debtors	-	14,244
		Amounts owed by group undertakings	61,693	-



		Loans to directors	9,198	14,698


			70,891	28,942

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	19,994	-


		Trade creditors	40	-
		Amounts owed to group undertakings	-	13,872
		Taxes and social security	59,523	55,416

		Other creditors	19,366	1,059

			98,923	70,347

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	44,292	-






			44,292	-

Share Capital

3 ordinary shares fully paid at £1 each.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	24,849	39,448

			24,849	39,448

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	24,849	39,448
			24,849	39,448