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Registration number: SC790995

Allerton House (Jedburgh) Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Allerton House (Jedburgh) Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Allerton House (Jedburgh) Ltd

Company Information

Directors | W McKeown N McKeown

Registered office | Allerton House Oxnam Road Jedburgh TD8 6QQ

Accountants | Deans Accountants And Business Advisors Ltd 27 North Bridge Street Hawick Scottish Borders TD9 9BD

DEANS
Chartered Accountants
Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Allerton House (Jedburgh) Ltd for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Allerton House (Jedburgh) Ltd for the year ended 30 November 2025 as set out on pages 3 to 8 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 (ICAS), we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/ethics/icas-code-of-ethics.

This report is made solely to the Board of Directors of Allerton House (Jedburgh) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Allerton House (Jedburgh) Ltd and state those matters that we have agreed to state to the Board of Directors of Allerton House (Jedburgh) Ltd, as a body, in this report in accordance with ICAS guidance (www.icas.com/accountsprep/guidance). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Allerton House (Jedburgh) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Allerton House (Jedburgh) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Allerton House (Jedburgh) Ltd. You consider that Allerton House (Jedburgh) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Allerton House (Jedburgh) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Deans Accountants And Business Advisors Ltd
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

16 February 2026

Allerton House (Jedburgh) Ltd

(Registration number: SC790995)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,932 | 5,244
Current assets |  |  |
Stocks | 5 | 250 | 250
Debtors | 6 | 24,050 | 11,562
Cash at bank and in hand |  | 9,959 | 21,289
|  | 34,259 | 33,101
Creditors: Amounts falling due within one year | 7 | (5,840) | (8,798)
Net current assets |  | 28,419 | 24,303
Net assets |  | 32,351 | 29,547
Capital and reserves |  |  |
Called up share capital | 8 | 20 | 20
Retained earnings |  | 32,331 | 29,527
Shareholders' funds |  | 32,351 | 29,547

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 February 2026 and signed on its behalf by:

......................................... W McKeown Director

Allerton House (Jedburgh) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Allerton House
Oxnam Road
Jedburgh
TD8 6QQ

These financial statements were authorised for issue by the Board on 16 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in £GBP and are rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made included:
Useful economic lives of tangible assets – the annual depreciation charge for tangible assets is sensitive to change in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on economic utilisation, and the physical condition of the assets.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of Value-Added Tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Rendering of services
Turnover is derived from guest house operations, and arose wholly in the United Kingdom. Turnover is recognised when services are rendered; the turnover of the guest house is derived primarily from the rental of rooms, banqueting, food and beverage sales. Turnover is all rendering of goods and services. Turnover is measured at the fair value of the consideration received, excluding discounts, rebates and Value-Added Tax.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Allerton House (Jedburgh) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fixtures and fittings | 25% reducing balance.
Motor vehicles | 25% reducing balance.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Allerton House (Jedburgh) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of it’s liabilities.
Recognition and measurement
Where shares are issued, any component that creates, a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expenses in the profit and loss account.
Impairment
At the end of each reporting period financial instruments measured at fair value are assessed for objective evidence of impairment. The impairment loss is recognised in the profit and loss account.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Furniture, fixtures and fittings £ | Motor vehicles £ | Total £
Cost or valuation
At 1 December 2024 | 740 | 6,196 | 6,936
At 30 November 2025 | 740 | 6,196 | 6,936
Depreciation
At 1 December 2024 | 272 | 1,420 | 1,692
Charge for the year | 118 | 1,194 | 1,312
At 30 November 2025 | 390 | 2,614 | 3,004
Carrying amount
At 30 November 2025 | 350 | 3,582 | 3,932
At 30 November 2024 | 468 | 4,776 | 5,244

5 | Stocks

| 2025 £ | 2024 £
Stock | 250 | 250

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 24,050 | 11,562
| 24,050 | 11,562

Allerton House (Jedburgh) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 1,144 | -
Taxation and social security | 3,780 | 7,323
Accruals and deferred income | 916 | 1,475
| 5,840 | 8,798

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 20 | 20 | 20 | 20

9 | Related party transactions

Transactions with Directors

2025 | At 1 December 2024 £ | Advances to director £ | Repayments by director £ | At 30 November 2025 £
W McKeown
During the year the Company advanced loans to W McKeown, a Director of the Company. The loans are unsecured, undated and interest was charged at 2.25% and 3.75% on the monthly outstanding balance. | 5,781 | 12,025 | (5,781) | 12,025
N McKeown
During the year the Company advanced loans to N McKeown, a Director of the Company. The loans are unsecured, undated and interest was charged at 2.25% and 3.75% on the monthly outstanding balance. | 5,781 | 12,025 | (5,781) | 12,025

Allerton House (Jedburgh) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

2024 | At 30 November 2023 £ | Advances to director £ | At 30 November 2024 £
W McKeown
During the year the Company advanced loans to W McKeown, a Director of the Company. The loans are unsecured, undated and interest was charged at 2.25% and 3.75% on the monthly outstanding balance. | - | 5,781 | 5,781
N McKeown
During the year the Company advanced loans to N McKeown, a Director of the Company. The loans are unsecured, undated and interest was charged at 2.25% and 3.75% on the monthly outstanding balance. | - | 5,781 | 5,781