Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC377683 Mr Narendra Patel Mrs Kalpana Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC377683 2024-06-30 SC377683 2025-06-30 SC377683 2024-07-01 2025-06-30 SC377683 frs-core:Non-currentFinancialInstruments 2025-06-30 SC377683 frs-core:FurnitureFittings 2025-06-30 SC377683 frs-core:FurnitureFittings 2024-07-01 2025-06-30 SC377683 frs-core:FurnitureFittings 2024-06-30 SC377683 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 SC377683 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 SC377683 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 SC377683 frs-core:MotorVehicles 2025-06-30 SC377683 frs-core:MotorVehicles 2024-07-01 2025-06-30 SC377683 frs-core:MotorVehicles 2024-06-30 SC377683 frs-core:ShareCapital 2025-06-30 SC377683 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC377683 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC377683 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC377683 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC377683 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC377683 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC377683 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC377683 frs-bus:OrdinaryShareClass1 2025-06-30 SC377683 frs-bus:Director1 2024-07-01 2025-06-30 SC377683 frs-bus:Director2 2024-07-01 2025-06-30 SC377683 frs-countries:Scotland 2024-07-01 2025-06-30 SC377683 2023-06-30 SC377683 2024-06-30 SC377683 2023-07-01 2024-06-30 SC377683 frs-core:Non-currentFinancialInstruments 2024-06-30 SC377683 frs-core:ShareCapital 2024-06-30 SC377683 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC377683 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30
Registered number: SC377683
Killin Hotel Limited
Unaudited Financial Statements
For The Year Ended 30 June 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—4
Page 1
Balance Sheet
Registered number: SC377683
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 176,913 196,386
176,913 196,386
CURRENT ASSETS
Stocks 5 10,135 10,135
Debtors 799,151 1,142,735
Cash at bank and in hand 582,436 299,662
1,391,722 1,452,532
Creditors: Amounts Falling Due Within One Year (683,089 ) (594,868 )
NET CURRENT ASSETS (LIABILITIES) 708,633 857,664
TOTAL ASSETS LESS CURRENT LIABILITIES 885,546 1,054,050
Creditors: Amounts Falling Due After More Than One Year (54,905 ) (66,154 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (34,020 ) (35,636 )
NET ASSETS 796,621 952,260
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 796,619 952,258
SHAREHOLDERS' FUNDS 796,621 952,260
Page 1
Page 2
For the year ending 30 June 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 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Killin Hotel Limited is a private company, limited by shares, incorporated in Scotland, registered number SC377683 . 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. 
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 5% on Cost
Motor Vehicles 25% on Reducing balance method
Fixtures & Fittings 25% on Reducing balance method
2.4. Leasing and Hire Purchase Contracts
Rentals paid under the 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. 
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 18)
19 18
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2024 250,269 120,360 101,018 471,647
Additions - - 33,158 33,158
As at 30 June 2025 250,269 120,360 134,176 504,805
Depreciation
As at 1 July 2024 200,656 38,770 35,835 275,261
Provided during the period 12,513 20,398 19,720 52,631
As at 30 June 2025 213,169 59,168 55,555 327,892
Net Book Value
As at 30 June 2025 37,100 61,192 78,621 176,913
As at 1 July 2024 49,613 81,590 65,183 196,386
5. Stocks
2025 2024
£ £
Stock 10,135 10,135
6. Share Capital
2025 2024
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
7. Related Party Transactions
As of 30 June 2025, the company was owed £10,919 (2024 - £65,173) from Lochaber Hotels Limited. ('Lochaber')
As of 30 June 2025, the company was owed £20,966 (2024 - 20,966) from NK2N Hotels (Glasgow) Limited. ('NK2N Glasgow')
As of 30 June 2025, the company owed £28,177 (2024 - £28,177) to NK2N Hotels Limited. ('NK2N Hotels')

Mr and Mrs Patel were the directors of Lochaber, NK2N Hotels and Mr Patel was the director of NK2N Glasgow as of 30 June 2025.
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