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Company Registration No. SC799342 (Scotland)
Garden Arms Hotel Ltd Unaudited accounts for the period from 16 February 2024 to 28 February 2025
Garden Arms Hotel Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Garden Arms Hotel Ltd Company Information for the period from 16 February 2024 to 28 February 2025
Directors
G J De Wet L E De Wet
Company Number
SC799342 (Scotland)
Registered Office
Garden Arms Hotel 69 Main Street Gardenstown Banff Banffshire AB45 3YP Scotland
Accountants
Judith M Pritchard, Chartered Accountant Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Garden Arms Hotel Ltd for the period from 16 February 2024 to 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Garden Arms Hotel Ltd for the period from 16 February 2024 to 28 February 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant Chartered Accountants Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS 14 February 2026
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Garden Arms Hotel Ltd Statement of financial position as at 28 February 2025
2025
Notes
£
Fixed assets
Tangible assets
4
213,015
Current assets
Inventories
1,950
Debtors
9,984
Cash at bank and in hand
2,019
13,953
Creditors: amounts falling due within one year
(37,119)
Net current liabilities
(23,166)
Total assets less current liabilities
189,849
Creditors: amounts falling due after more than one year
(213,118)
Net liabilities
(23,269)
Capital and reserves
Called up share capital
5
50
Profit and loss account
(23,319)
Shareholders' funds
(23,269)
For the period ending 28 February 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 February 2026 and were signed on its behalf by
G J De Wet Director Company Registration No. SC799342
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Garden Arms Hotel Ltd Notes to the Accounts for the period from 16 February 2024 to 28 February 2025
1
Statutory information
Garden Arms Hotel Ltd is a private company, limited by shares, registered in Scotland, registration number SC799342. The registered office is Garden Arms Hotel, 69 Main Street, Gardenstown, Banff, Banffshire, AB45 3YP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
nil
Fixtures & fittings
20% reducing balance method
Inventories
Inventories have been valued at the lower of cost and estimated selling price.
4
Tangible fixed assets
Total
£
Cost or valuation
At 16 February 2024
-
Additions
213,047
At 28 February 2025
213,047
Depreciation
Charge for the period
32
At 28 February 2025
32
Net book value
At 28 February 2025
213,015
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Garden Arms Hotel Ltd Notes to the Accounts for the period from 16 February 2024 to 28 February 2025
5
Share capital
2025
£
Allotted, called up and fully paid:
50 Ordinary shares of £1 each
50
Shares issued during the period:
50 Ordinary shares of £1 each
50
6
Average number of employees
During the period the average number of employees was 3.
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