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Registration number: SC609860

Ben Nevis Bar Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

Ben Nevis Bar Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 11

Ben Nevis Bar Limited

Company Information

Directors | Mr Calum Eoghann Maclachlainn Mr Neil Morrison Mr Paul Gerrard Sloan Mr Derwyn Hewitt

Registered office | 1 The Pier Oban Argyll PA34 4LW

Accountants | Jack MacDonald & Co Cuan Aille 1 Aldersyde Taynuilt Argyll PA35 1AG

Ben Nevis Bar Limited

Directors' Report for the Year Ended 31 October 2025

The directors present their report and the financial statements for the year ended 31 October 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Calum Eoghann Maclachlainn

Mr Neil Morrison

Mr Paul Gerrard Sloan

Mr Derwyn Hewitt

Principal activity

The principal activity of the company is operating a bar

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 9 March 2026 and signed on its behalf by:

......................................... Mr Calum Eoghann Maclachlainn Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Ben Nevis Bar Limited
for the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ben Nevis Bar Limited for the year ended 31 October 2025 as set out on pages 4 to 11 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Ben Nevis Bar Limited, 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 Ben Nevis Bar Limited and state those matters that we have agreed to state to the Board of Directors of Ben Nevis Bar Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ben Nevis Bar Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Ben Nevis Bar Limited 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 Ben Nevis Bar Limited. You consider that Ben Nevis Bar Limited 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 Ben Nevis Bar Limited. 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.

......................................
Jack MacDonald & Co
Cuan Aille
1 Aldersyde
Taynuilt
Argyll
PA35 1AG

9 March 2026

Ben Nevis Bar Limited

Profit and Loss Account for the Year Ended 31 October 2025

| Note | 2025 £ | 2024 £
Turnover |  | 97,885 | 77,830
Gross profit |  | 97,885 | 77,830
Administrative expenses |  | (7,231) | 146,294
Operating profit |  | 90,654 | 224,124
Interest payable and similar expenses |  | (51,361) | (6,634)
Profit before tax |  | 39,293 | 217,490
Tax on profit |  | (8,538) | (15,344)
Profit for the financial year |  | 30,755 | 202,146

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Ben Nevis Bar Limited

Statement of Comprehensive Income for the Year Ended 31 October 2025

| 2025 £ | 2024 £
Profit for the year | 30,755 | 202,146
Total comprehensive income for the year | 30,755 | 202,146

Ben Nevis Bar Limited

(Registration number: SC609860)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 837,870 | 837,870
Current assets |  |  |
Debtors | 4 | 1,001 | 1,001
Cash at bank and in hand |  | 42,896 | 57,187
|  | 43,897 | 58,188
Creditors: Amounts falling due within one year | 5 | (30,342) | (21,709)
Net current assets |  | 13,555 | 36,479
Total assets less current liabilities |  | 851,425 | 874,349
Creditors: Amounts falling due after more than one year | 5 | (575,515) | (629,194)
Net assets |  | 275,910 | 245,155
Capital and reserves |  |  |
Called up share capital | 6 | 30 | 30
Retained earnings |  | 275,880 | 245,125
Shareholders' funds |  | 275,910 | 245,155

For the financial year ending 31 October 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 9 March 2026 and signed on its behalf by:

......................................... Mr Calum Eoghann Maclachlainn Director

Ben Nevis Bar Limited

Statement of Changes in Equity for the Year Ended 31 October 2025

| Share capital £ | Retained earnings £ | Total £
At 1 November 2024 | 30 | 245,125 | 245,155
Profit for the year | - | 30,755 | 30,755
At 31 October 2025 | 30 | 275,880 | 275,910

| Share capital £ | Retained earnings £ | Total £
At 1 November 2023 | 30 | 42,979 | 43,009
Profit for the year | - | 202,146 | 202,146
At 31 October 2024 | 30 | 245,125 | 245,155

Ben Nevis Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | 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.

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 sales/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.

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.

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
Land and buildings | in accordance with the property

Ben Nevis Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Ben Nevis Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 November 2024 | 837,870 | 837,870
At 31 October 2025 | 837,870 | 837,870
Depreciation
Carrying amount
At 31 October 2025 | 837,870 | 837,870
At 31 October 2024 | 837,870 | 837,870

Included within the net book value of land and buildings above is £837,870 (2024 - £837,870) in respect of freehold land and buildings.

4 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 1,001 | 1,001
| 1,001 | 1,001

Ben Nevis Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 10,938 | 17,647
Other creditors | 19,404 | 4,062
| 30,342 | 21,709

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 575,515 | 629,194

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 30 | 30 | 30 | 30

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 575,515 | 629,194

Bank borrowings

Cumberland Building Society is denominated in GBP with a nominal interest rate of 7.25%%, and the final instalment is due on 31 July 2034. The carrying amount at year end is £575,515 (2024 - £629,194). Fixed and floating charge on the assets of the company