33 01/04/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-04-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP SC666980 2024-04-01 2025-03-31 SC666980 2025-03-31 SC666980 2024-03-31 SC666980 2023-04-01 2024-03-31 SC666980 2024-03-31 SC666980 2023-03-31 SC666980 bus:RegisteredOffice 2024-04-01 2025-03-31 SC666980 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 SC666980 bus:Director1 2024-04-01 2025-03-31 SC666980 core:PlantMachinery 2024-03-31 SC666980 core:FurnitureFittingsToolsEquipment 2024-03-31 SC666980 core:PlantMachinery 2025-03-31 SC666980 core:FurnitureFittingsToolsEquipment 2025-03-31 SC666980 core:WithinOneYear 2025-03-31 SC666980 core:WithinOneYear 2024-03-31 SC666980 core:ShareCapital 2025-03-31 SC666980 core:ShareCapital 2024-03-31 SC666980 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC666980 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC666980 core:PlantMachinery 2024-04-01 2025-03-31 SC666980 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 SC666980 core:PlantMachinery 2024-03-31 SC666980 core:FurnitureFittingsToolsEquipment 2024-03-31 SC666980 bus:SmallEntities 2024-04-01 2025-03-31 SC666980 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC666980 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC666980 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC666980 bus:FullAccounts 2024-04-01 2025-03-31 SC666980 core:AllAssociates 2025-03-31 SC666980 core:AllAssociates 2024-03-31
Company registration number: SC666980
EHG Hotel Ltd
Unaudited filleted financial statements
31 March 2025
EHG Hotel Ltd
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
EHG Hotel Ltd
Directors and other information
Director Mr Steven Campbell
Company number SC666980
Registered office Tullibody Road
Alloa
Clackmannanshire
FK10 2HU
Accountants Arm in Arm Accounting Ltd
Herkimer House
Mill Road Industrial Estate
Linlithgow
EH49 7SF
EHG Hotel Ltd
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 9,949 7,583
_______ _______
9,949 7,583
Current assets
Stocks 10,282 9,775
Debtors 6 218,617 86,120
Cash at bank and in hand 69,885 129,591
_______ _______
298,784 225,486
Creditors: amounts falling due
within one year 7 ( 262,742) ( 192,920)
_______ _______
Net current assets 36,042 32,566
_______ _______
Total assets less current liabilities 45,991 40,149
Provisions for liabilities ( 577) ( 577)
_______ _______
Net assets 45,414 39,572
_______ _______
Capital and reserves
Called up share capital 1 1
Profit and loss account 45,413 39,571
_______ _______
Shareholder funds 45,414 39,572
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:
Mr Steven Campbell
Director
Company registration number: SC666980
EHG Hotel Ltd
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Inglewood House, Tullibody Road, Alloa, Clackmannanshire, FK10 2HU.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 33 (2024: 30 ).
5. Tangible assets
Plant and machinery Fixtures, fittings and equipment Total
£ £ £
Cost
At 1 April 2024 16,696 3,506 20,202
Additions 6,621 - 6,621
_______ _______ _______
At 31 March 2025 23,317 3,506 26,823
_______ _______ _______
Depreciation
At 1 April 2024 9,778 2,839 12,617
Charge for the year 3,971 286 4,257
_______ _______ _______
At 31 March 2025 13,749 3,125 16,874
_______ _______ _______
Carrying amount
At 31 March 2025 9,568 381 9,949
_______ _______ _______
At 31 March 2024 6,918 667 7,585
_______ _______ _______
6. Debtors
2025 2024
£ £
Trade debtors 8,391 1,447
Other debtors 210,226 84,673
_______ _______
218,617 86,120
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 190,947 151,350
Social security and other taxes 19,214 30,650
Other creditors 52,581 10,920
_______ _______
262,742 192,920
_______ _______
8. Related party transactions
During the year the company entered into the following transactions with related parties:
Transaction value Balance owed by/(owed to)
2025 2024 2025 2024
£ £ £ £
EHG Assets Ltd 125,000 (70,000) 208,304 83,304
_______ _______ _______ _______
The company has previously provided funding to EHG Assets Ltd, a company which has the same shareholder and director as EHG Hotel Ltd . This balance represents normal trading activities between the two companies.