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REGISTERED NUMBER: SC233073 (Scotland)

Financial Statements For The Year Ended 30 June 2025

for

Hilditch Inns Limited

| Hilditch Inns Limited (Registered number: SC233073) |

Contents of the Financial Statements

For The Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Hilditch Inns Limited |

Company Information

For The Year Ended 30 June 2025

| DIRECTORS: | C Hilditch

| Mrs M Hilditch

| SECRETARY: | C Hilditch

| REGISTERED OFFICE: | 25 Ballencrieff Mill

| Balmuir Road

| Bathgate

| EH48 4LL

| REGISTERED NUMBER: | SC233073 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| SOLICITORS: | Wright Johnston & Mackenzie LLP

| 302 St Vincent Street

| Glasgow

| G2 5RZ

| Hilditch Inns Limited (Registered number: SC233073) |

Abridged Statement of Financial Position

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 213,038 |  | 227,997 |  |

CURRENT ASSETS

Stocks | - |  | 3,558 |  |

Debtors | 721,854 |  | 738,956 |  |

Cash at bank and in hand | 40,024 |  | 56,188 |  |

761,878 |  | 798,702 |  |

CREDITORS

Amounts falling due within one year | 54,438 |  | 81,315 |  |

NET CURRENT ASSETS | 707,440 |  | 717,387 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 920,478 |  | 945,384 |  |

CREDITORS

Amounts falling due after more than one year | - |  | 5,585 |  |

NET ASSETS | 920,478 |  | 939,799 |  |

CAPITAL AND RESERVES

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

Retained earnings | 919,478 |  | 938,799 |  |

SHAREHOLDERS' FUNDS | 920,478 |  | 939,799 |  |

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.

| Hilditch Inns Limited (Registered number: SC233073) |

Abridged Statement of Financial Position - 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2026 and were signed on its behalf by:

C Hilditch - Director

| Hilditch Inns Limited (Registered number: SC233073) |

Notes to the Financial Statements

For The Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Hilditch Inns Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

| Tangible fixed assets

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

| Improvements to property | - | 2% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Stocks

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

| Financial instruments

| The company holds basic financial instrument which are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of comprehensive income.

| 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 statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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 the statement of comprehensive income in the period to which they relate.

| Hilditch Inns Limited (Registered number: SC233073) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Investments

| Investments held as fixed assets are included at fair value. Movements in fair value are recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 315,172 |  |

| DEPRECIATION

| At 1 July 2024 | 87,175 |  |

| Charge for year | 14,959 |  |

| At 30 June 2025 | 102,134 |  |

| NET BOOK VALUE

| At 30 June 2025 | 213,038 |  |

| At 30 June 2024 | 227,997 |  |

5. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 8,843 |  |

| Loans are secured by the Royal Bank of Scotland PLC against the property owned by Hilditch Inns Limited.

6. | RELATED PARTY DISCLOSURES

| The amounts owed to the directors at the year end was £44,253 (2024: £49,253 owed to directors).