IRIS Accounts Production v25.4.12.37 SC400895 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC400895 2024-06-30 SC400895 2025-06-30 SC400895 2024-07-01 2025-06-30 SC400895 2023-06-30 SC400895 2023-07-01 2024-06-30 SC400895 2024-06-30 SC400895 ns15:Scotland 2024-07-01 2025-06-30 SC400895 ns14:PoundSterling 2024-07-01 2025-06-30 SC400895 ns10:Director1 2024-07-01 2025-06-30 SC400895 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC400895 ns10:SmallEntities 2024-07-01 2025-06-30 SC400895 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC400895 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC400895 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC400895 ns10:FullAccounts 2024-07-01 2025-06-30 SC400895 1 2024-07-01 2025-06-30 SC400895 ns10:Director2 2024-07-01 2025-06-30 SC400895 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC400895 ns5:CurrentFinancialInstruments 2025-06-30 SC400895 ns5:CurrentFinancialInstruments 2024-06-30 SC400895 ns5:Non-currentFinancialInstruments 2025-06-30 SC400895 ns5:Non-currentFinancialInstruments 2024-06-30 SC400895 ns5:ShareCapital 2025-06-30 SC400895 ns5:ShareCapital 2024-06-30 SC400895 ns5:SharePremium 2025-06-30 SC400895 ns5:SharePremium 2024-06-30 SC400895 ns5:RevaluationReserve 2025-06-30 SC400895 ns5:RevaluationReserve 2024-06-30 SC400895 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC400895 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC400895 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 SC400895 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 SC400895 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-30 SC400895 ns5:IntangibleAssetsOtherThanGoodwill 2025-06-30 SC400895 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-30 SC400895 ns5:LandBuildings 2024-06-30 SC400895 ns5:LeaseholdImprovements 2024-06-30 SC400895 ns5:FurnitureFittings 2024-06-30 SC400895 ns5:ComputerEquipment 2024-06-30 SC400895 ns5:LandBuildings 2024-07-01 2025-06-30 SC400895 ns5:LeaseholdImprovements 2024-07-01 2025-06-30 SC400895 ns5:FurnitureFittings 2024-07-01 2025-06-30 SC400895 ns5:ComputerEquipment 2024-07-01 2025-06-30 SC400895 ns5:LandBuildings 2025-06-30 SC400895 ns5:LeaseholdImprovements 2025-06-30 SC400895 ns5:FurnitureFittings 2025-06-30 SC400895 ns5:ComputerEquipment 2025-06-30 SC400895 ns5:LandBuildings 2024-06-30 SC400895 ns5:LeaseholdImprovements 2024-06-30 SC400895 ns5:FurnitureFittings 2024-06-30 SC400895 ns5:ComputerEquipment 2024-06-30 SC400895 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 SC400895 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 SC400895 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-06-30 SC400895 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-06-30 SC400895 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-06-30 SC400895 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-06-30 SC400895 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-06-30 SC400895 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-06-30 SC400895 ns5:RevaluationReserve 2024-06-30

REGISTERED NUMBER: SC400895 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

BANCHORY LODGE LTD.

BANCHORY LODGE LTD. (REGISTERED NUMBER: SC400895)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BANCHORY LODGE LTD.

Company Information

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Miss C A Fowler

| A Burgess

| REGISTERED OFFICE: | 28 Albyn Place

| Aberdeen

| United Kingdom

| AB10 1YL

| REGISTERED NUMBER: | SC400895 (Scotland)

| ACCOUNTANTS: | Fyfe Moir & Associates

| 1st Floor, 5 Abercrombie Crt

| Prospect Road,

| Westhill

| Aberdeenshire

| Grampian

| AB32 6FE

BANCHORY LODGE LTD. (REGISTERED NUMBER: SC400895)

Balance Sheet

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 2,569,399 |  | 2,622,500 |  |

2,569,399 |  | 2,622,500 |  |

CURRENT ASSETS

Stocks | 6 | 24,229 |  | 26,368 |  |

Debtors | 7 | 97,151 |  | 105,184 |  |

Cash at bank and in hand | 3,000 |  | 572 |  |

124,380 |  | 132,124 |  |

CREDITORS

Amounts falling due within one year | 8 | 650,728 |  | 639,764 |  |

NET CURRENT LIABILITIES | (526,348 | ) | (507,640 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,043,051 |  | 2,114,860 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 1,137,258 |  | 1,217,995 |  |

NET ASSETS | 905,793 |  | 896,865 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Share premium | 707,184 |  | 707,184 |  |

Revaluation reserve | 10 | 834,465 |  | 834,465 |  |

Retained earnings | (636,856 | ) | (645,784 | ) |

SHAREHOLDERS' FUNDS | 905,793 |  | 896,865 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BANCHORY LODGE LTD. (REGISTERED NUMBER: SC400895)

Balance Sheet - continued

30 JUNE 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by:

Miss C A Fowler - Director

BANCHORY LODGE LTD. (REGISTERED NUMBER: SC400895)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Banchory Lodge Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BANCHORY LODGE LTD. (REGISTERED NUMBER: SC400895)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 83 (2024 - 75 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 20,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 20,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| Freehold |  | to |  | and |  | Computer |

| property |  | property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 1,981,706 |  | 633,209 |  | 1,120,574 |  | 47,867 |  | 3,783,356 |  |

| Additions | - |  | 13,781 |  | 27,582 |  | 1,302 |  | 42,665 |  |

| Disposals | (23,200 | ) | - |  | - |  | - |  | (23,200 | ) |

| At 30 June 2025 | 1,958,506 |  | 646,990 |  | 1,148,156 |  | 49,169 |  | 3,802,821 |  |

| DEPRECIATION

| At 1 July 2024 | 140,973 |  | 48,942 |  | 924,398 |  | 46,543 |  | 1,160,856 |  |

| Charge for year | 19,584 |  | 6,470 |  | 44,753 |  | 1,759 |  | 72,566 |  |

| At 30 June 2025 | 160,557 |  | 55,412 |  | 969,151 |  | 48,302 |  | 1,233,422 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,797,949 |  | 591,578 |  | 179,005 |  | 867 |  | 2,569,399 |  |

| At 30 June 2024 | 1,840,733 |  | 584,267 |  | 196,176 |  | 1,324 |  | 2,622,500 |  |

BANCHORY LODGE LTD. (REGISTERED NUMBER: SC400895)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | TANGIBLE FIXED ASSETS - continued

| Property was valued on an open market basis on 30th June 2023 by Christies.

| Cost or valuation at 30 June 2025 is represented by:

| Improvements |  | Fixtures |

| Freehold |  | to |  | and |  | Computer |

| property |  | property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2024 | 1,958,506 |  | 646,990 |  | 1,148,156 |  | 49,169 |  | 3,802,821 |  |

6. | STOCKS

| 30.6.25 |  | 30.6.24

£ | £ |

| Stocks | 24,229 |  | 26,368 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 13,269 |  | 18,228 |  |

| Other debtors | - |  | 9,000 |  |

| Prepayments | 83,882 |  | 77,956 |  |

97,151 |  | 105,184 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 130,185 |  | 71,176 |  |

| Trade creditors | 151,917 |  | 201,963 |  |

| Tax | 179 |  | 112 |  |

| Social security and other taxes | 23,832 |  | 20,094 |  |

| VAT | 71,234 |  | 68,272 |  |

| Other creditors | 236,317 |  | 227,357 |  |

| Accrued expenses | 37,064 |  | 50,790 |  |

650,728 |  | 639,764 |  |

BANCHORY LODGE LTD. (REGISTERED NUMBER: SC400895)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans - 1-2 years | 41,563 |  | 59,552 |  |

| Bank loans - 2-5 years | - |  | 89,610 |  |

| Bank loans more 5 yr by instal | 743,219 |  | 691,057 |  |

| Other creditors | 352,476 |  | 377,776 |  |

1,137,258 |  | 1,217,995 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 743,219 |  | 691,057 |  |

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 July 2024

| and 30 June 2025 | 834,465 |  |