Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 2026-05-07 2 true false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-11-01 No description of principal activity 2 false SC058626 2024-11-01 2025-10-31 SC058626 2023-11-01 2024-10-31 SC058626 2025-10-31 SC058626 2024-10-31 SC058626 c:Director1 2024-11-01 2025-10-31 SC058626 c:Director1 2025-10-31 SC058626 c:Director2 2024-11-01 2025-10-31 SC058626 c:Director2 2025-10-31 SC058626 c:Director3 2024-11-01 2025-10-31 SC058626 c:Director3 2025-10-31 SC058626 c:RegisteredOffice 2024-11-01 2025-10-31 SC058626 d:FreeholdInvestmentProperty 2024-11-01 2025-10-31 SC058626 d:FreeholdInvestmentProperty 2025-10-31 SC058626 d:FreeholdInvestmentProperty 2024-10-31 SC058626 d:CurrentFinancialInstruments 2025-10-31 SC058626 d:CurrentFinancialInstruments 2024-10-31 SC058626 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 SC058626 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC058626 d:ShareCapital 2025-10-31 SC058626 d:ShareCapital 2024-10-31 SC058626 d:RetainedEarningsAccumulatedLosses 2025-10-31 SC058626 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC058626 c:OrdinaryShareClass1 2024-11-01 2025-10-31 SC058626 c:OrdinaryShareClass1 2025-10-31 SC058626 c:OrdinaryShareClass1 2024-10-31 SC058626 c:OrdinaryShareClass2 2024-11-01 2025-10-31 SC058626 c:OrdinaryShareClass2 2025-10-31 SC058626 c:OrdinaryShareClass2 2024-10-31 SC058626 c:FRS102 2024-11-01 2025-10-31 SC058626 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC058626 c:FullAccounts 2024-11-01 2025-10-31 SC058626 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC058626 2 2024-11-01 2025-10-31 SC058626 6 2024-11-01 2025-10-31 SC058626 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC058626 TANMOOR HOTEL LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
TANMOOR HOTEL LIMITED COMPANY INFORMATION
Directors | Mr S A Hutton (resigned 26 February 2026)
| Mr K Hutton (appointed 26 February 2026)
| Mrs T Hutton (appointed 26 February 2026)
Registered number | SC058626
Registered office | Priory Hotel
| The Square
| Beauly
| IV4 7BX
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
TANMOOR HOTEL LIMITED REGISTERED NUMBER: SC058626 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2,093 |  | 7,443
Investment property | 5 |  | 513,462 |  | 338,348
|  |  | 515,555 |  | 345,791
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,249 |  | 1,612 |
Cash at bank and in hand |  | 28,694 |  | 203,693 |
|  | 29,943 |  | 205,305 |
Creditors: amounts falling due within one year | 7 | (8,936) |  | (8,831) |
Net current assets |  |  | 21,007 |  | 196,474
Total assets less current liabilities |  |  | 536,562 |  | 542,265
Net assets |  |  | 536,562 |  | 542,265
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 149,500 |  | 149,500
Profit and loss account |  |  | 387,062 |  | 392,765
|  |  | 536,562 |  | 542,265
Page 1
TANMOOR HOTEL LIMITED REGISTERED NUMBER: SC058626 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 May 2026.
Mr K Hutton
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
TANMOOR HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Tanmoor Hotels Limited is a private company, limited by shares, domiciled in Scotland with registration number SC058623. The registered office is Priory Hotel, The Square, Beauly, IV4 7BX. These accounts are presented in pounds sterling, which is the functional currency of the company, rounded to the nearest pound. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Page 3
TANMOOR HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 November 2024 | 7,443
| Additions | 11,714
| Disposals | (11,580)
| Revaluations | (5,484)
| At 31 October 2025 | 2,093
Page 4
TANMOOR HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 338,348
| Additions at cost | 175,114
| At 31 October 2025 | 513,462
The 2025 valuations were made by the director, on an open market value for existing use basis.
| At 31 October 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 400
| Prepayments and accrued income | 1,249 | 1,212
|  | 1,249 | 1,612
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,654 | 400
| Other taxation and social security | - | 1,449
| Other creditors | 5,722 | 5,722
| Accruals and deferred income | 1,560 | 1,260
|  | 8,936 | 8,831
Page 5
TANMOOR HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 139,500 (2024 - 139,500) Ordinary shares of £1.00 each | 139,500 | 139,500
|  | 10,000 (2024 - 10,000) Preference shares of £1.00 each | 10,000 | 10,000
|  |  | 149,500 | 149,500
9. | Controlling party
The company is a wholly owned subsidiary of Tanmoor Hotels Holding Limited, a company incorporated in Scotland whose registered office is Priory Hotel, The Square, Beauly, IV4 7BX. The ultimate controlling party is Mr S A Hutton & Mrs E M Hutton by virtue of the share ownership held in Tanmoor Hotels Holding Limited
Page 6