Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC174427 Mr Narendra Patel Mrs Kalpana Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC174427 2024-04-30 SC174427 2025-04-30 SC174427 2024-05-01 2025-04-30 SC174427 frs-core:Non-currentFinancialInstruments 2025-04-30 SC174427 frs-core:FurnitureFittings 2025-04-30 SC174427 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC174427 frs-core:FurnitureFittings 2024-04-30 SC174427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 SC174427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC174427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 SC174427 frs-core:MotorVehicles 2025-04-30 SC174427 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC174427 frs-core:MotorVehicles 2024-04-30 SC174427 frs-core:PlantMachinery 2025-04-30 SC174427 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC174427 frs-core:PlantMachinery 2024-04-30 SC174427 frs-core:SharePremium 2025-04-30 SC174427 frs-core:ShareCapital 2025-04-30 SC174427 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC174427 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC174427 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC174427 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC174427 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC174427 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC174427 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 SC174427 frs-bus:OrdinaryShareClass1 2025-04-30 SC174427 frs-bus:Director1 2024-05-01 2025-04-30 SC174427 frs-bus:Director2 2024-05-01 2025-04-30 SC174427 frs-countries:Scotland 2024-05-01 2025-04-30 SC174427 2023-04-30 SC174427 2024-04-30 SC174427 2023-05-01 2024-04-30 SC174427 frs-core:Non-currentFinancialInstruments 2024-04-30 SC174427 frs-core:SharePremium 2024-04-30 SC174427 frs-core:ShareCapital 2024-04-30 SC174427 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC174427 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30
Registered number: SC174427
Lochaber Hotels Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC174427
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,976,665 3,005,080
2,976,665 3,005,080
CURRENT ASSETS
Stocks 5 12,000 12,000
Debtors 130,789 406,465
Cash at bank and in hand 282,802 270,688
425,591 689,153
Creditors: Amounts Falling Due Within One Year (745,389 ) (802,087 )
NET CURRENT ASSETS (LIABILITIES) (319,798 ) (112,934 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,656,867 2,892,146
Creditors: Amounts Falling Due After More Than One Year (724,674 ) (785,134 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (181,084 ) (187,014 )
NET ASSETS 1,751,109 1,919,998
CAPITAL AND RESERVES
Called up share capital 6 47,500 47,500
Share premium account 427,500 427,500
Profit and Loss Account 1,276,109 1,444,998
SHAREHOLDERS' FUNDS 1,751,109 1,919,998
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For the year ending 30 April 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Narendra Patel
Director
08/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Lochaber Hotels Limited is a private company, limited by shares, incorporated in Scotland, registered number SC174427 . The registered office is The Moorings Hotel Banavie, Fort William, PH33 7LY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.The financial statements have been prepared under the historical cost convention. 

Preparation of consolidated financial statements
The financial statements contain information about Lochaber Hotels Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold No depreciation
Plant & Machinery 4% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 4% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 
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2.6. 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.
2.7. Pensions
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. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2024: 35)
28 35
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2024 2,185,781 400,559 76,663 1,037,228 3,700,231
Additions - 5,407 - 9,177 14,584
As at 30 April 2025 2,185,781 405,966 76,663 1,046,405 3,714,815
Depreciation
As at 1 May 2024 - 211,774 28,749 454,628 695,151
Provided during the period - 7,568 11,978 23,453 42,999
As at 30 April 2025 - 219,342 40,727 478,081 738,150
Net Book Value
As at 30 April 2025 2,185,781 186,624 35,936 568,324 2,976,665
As at 1 May 2024 2,185,781 188,785 47,914 582,600 3,005,080
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5. Stocks
2025 2024
£ £
Stock 12,000 12,000
6. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 47,500.00 each 47,500 47,500
7. Related Party Transactions
As of 30 April 2025, the company was owed £17,656 (2024 - £11,058) from NK2N Hotels (Glasgow) Limited  ('NK2N Glasgow')
As of 30 April 2025, the company was owed £1,008 (2024 - £1,008) from Evolve Hospitality (Glasgow) Limited ('Evolve Glasgow')
As of 30 April 2025, the company owed £10,919 (2024 - £68,608) to Killin Hotel Limited ('Killin')
Mr Patel was the director of NK2N Glasgow, Evolve Glasgow and Mr and Mrs Patel were the directors of Kiilin as of 30 April  2025.
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