REGISTERED NUMBER: SC378808 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Ardmore Guest House Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P J H Molloy

REGISTERED OFFICE:

98 West Clyde Street

Helensburgh

Argyll & Bute

G84 8BE

REGISTERED NUMBER:

SC378808 (Scotland)

ACCOUNTANTS:

Macleod Fulton

Scottcourt House

West Princes Street

Helensburgh

Argyll & Bute

G84 8BP

FIXED ASSETS

Tangible assets

4

17,913

23,461

CURRENT ASSETS

Debtors

5

1,674

20,088

Cash at bank and in hand

41,088

105,959

42,762

126,047

CREDITORS

Amounts falling due within one year

6

29,745

63,599

NET CURRENT ASSETS

13,017

62,448

TOTAL ASSETS LESS CURRENT LIABILITIES

30,930

85,909

PROVISIONS FOR LIABILITIES

3,403

4,458

NET ASSETS

27,527

81,451

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

27,525

81,449

27,527

81,451

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 December 2025 and were signed by:

P J H Molloy - Director

1.	STATUTORY INFORMATION

Ardmore Guest House Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

77,292

Additions

351

At 31 March 2025

77,643

DEPRECIATION

At 1 April 2024

53,831

Charge for year

5,899

At 31 March 2025

59,730

NET BOOK VALUE

At 31 March 2025

17,913

At 31 March 2024

23,461

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,674

20,088

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

5,251

639

Taxation and social security

24,407

56,784

Other creditors

87

6,176

29,745

63,599

7.	CONTINGENT LIABILITIES

As at 31 March 2025 the company has no contingent liabilities (2024 - £nil).

8.	CAPITAL COMMITMENTS

As at 31 March 2025 the company had no capital commitments (2024 - £nil).

9.	RELATED PARTY DISCLOSURES