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 SC623633 Mr Narendra Patel Mrs Kalpana Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC623633 2024-06-30 SC623633 2025-06-30 SC623633 2024-07-01 2025-06-30 SC623633 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 SC623633 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 SC623633 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 SC623633 frs-core:ShareCapital 2025-06-30 SC623633 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC623633 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC623633 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC623633 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC623633 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC623633 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC623633 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC623633 frs-bus:OrdinaryShareClass1 2025-06-30 SC623633 frs-bus:Director1 2024-07-01 2025-06-30 SC623633 frs-bus:Director2 2024-07-01 2025-06-30 SC623633 frs-countries:Scotland 2024-07-01 2025-06-30 SC623633 2023-06-30 SC623633 2024-06-30 SC623633 2023-07-01 2024-06-30 SC623633 frs-core:ShareCapital 2024-06-30 SC623633 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC623633 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30
Registered number: SC623633
Killin Hotel Property 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: SC623633
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 749,000 749,000
749,000 749,000
Creditors: Amounts Falling Due Within One Year (696,486 ) (696,486 )
NET CURRENT ASSETS (LIABILITIES) (696,486 ) (696,486 )
TOTAL ASSETS LESS CURRENT LIABILITIES 52,514 52,514
NET ASSETS 52,514 52,514
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 52,512 52,512
SHAREHOLDERS' FUNDS 52,514 52,514
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.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Killin Hotel Property Limited is a private company, limited by shares, incorporated in Scotland, registered number SC623633 . 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2024 749,000
As at 30 June 2025 749,000
Net Book Value
As at 30 June 2025 749,000
As at 1 July 2024 749,000
5. Share Capital
2025 2024
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
Page 4