Assura Hospitality Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC745064

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		146,667		166,667
Tangible Assets	5		1,578,259		1,500,167

			1,724,926		1,666,834
CURRENT ASSETS
Stocks	6	4,637		4,637
Debtors	7	179,044		32,115
Cash at bank and in hand		146,673		162,927

		330,354		199,679
Creditors: Amounts Falling Due Within One Year	8	(2,251,428 )		(2,060,782 )

NET CURRENT ASSETS (LIABILITIES)			(1,921,074 )		(1,861,103 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(196,148 )		(194,269 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(8,752 )

NET LIABILITIES			(196,148 )		(203,021 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(196,150 )		(203,023 )

SHAREHOLDERS' FUNDS			(196,148)		(203,021)

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Assura Hospitality Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 Jashpal Singh Thind

Director

19/12/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Assura Hospitality Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC745064 . The registered office is The Winnock Hotel, Old Gartmore Rd, Glasgow, G63 0BL.

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. Going Concern Disclosure

After reviewing the forecasts and projections, the Directors have a reasonable expectation that the business has adequate resources and sufficient group support to continue its operational existence for the foreseeable future. The business therefore continues to adopt the going concern basis in preparing its financial statements.

2.3. Turnover

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

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

2.5. 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	1% on cost
Fixtures & Fittings	25% on reducing balance method
Computer Equipment	25% on reducing balance method

2.6. 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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Assura Hospitality Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. 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: 56 (2024: 47)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2024	200,000

As at 30 September 2025	200,000

Amortisation
As at 1 October 2024	33,333
Provided during the period	20,000

As at 30 September 2025	53,333

Net Book Value
As at 30 September 2025	146,667

As at 1 October 2024	166,667

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Assura Hospitality Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	1,380,014	217,254	8,775	1,606,043
Additions	91,515	40,114	124	131,753

As at 30 September 2025	1,471,529	257,368	8,899	1,737,796

Depreciation
As at 1 October 2024	22,511	80,353	3,012	105,876
Provided during the period	14,228	37,964	1,469	53,661

As at 30 September 2025	36,739	118,317	4,481	159,537

Net Book Value
As at 30 September 2025	1,434,790	139,051	4,418	1,578,259

As at 1 October 2024	1,357,503	136,901	5,763	1,500,167

6. Stocks

	2025	2024
	£	£
Stock	4,637	4,637

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	133,865	28,032
Other debtors	45,179	4,083

	179,044	32,115

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	81,234	90,789
Other creditors	2,000,080	1,839,373
Taxation and social security	170,114	130,620

	2,251,428	2,060,782

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Assura Hospitality Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Related Party Transactions

As of 30 September 2025, the company owed £286,143 (2024 - £277,240) to DeoVolente Hospitality Limited ('DeoVolente')

As of 30 September 2025, the company owed £220,469 (2024 - £203,586) to Accora Hospitality Limited ('Accora')

As of 30 September 2025, the company owed £130,000 (2024 - £130,000) to Simicare Limited ('Simicare')

As of 30 September 2025, the company owed £752 (2024 - Nil) to The Laurels Nursing Home (Hastings) Limited ('Laurels')

As of 30 September 2025, the company owed £64,228 (2024 - Nil) to Lennox Hospitality Limited ('Lennox')

Mr and Mrs Thind were the directors of DeoVolente, Accora, Lennox and Mrs Thind was the director of Simicare and Laurels as of 30 September 2025.

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr Jashpal Singh Thind & Mrs Baljit Gill Thind by virtue of their ownership of 100% of the issued share capital in the company.

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