REGISTERED NUMBER: SC653946 (Scotland)

OCHIL ROOMS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

J C M Cattanach

J H Cattanach

C Cattanach

P Young

REGISTERED OFFICE:

The Three Kings

Wester Shieldhill

Falkirk

FK1 3AT

REGISTERED NUMBER:

SC653946 (Scotland)

ACCOUNTANTS:

russell + russell

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ochil Rooms Ltd for the year ended 31st August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Ochil Rooms Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ochil Rooms Ltd and state those matters that we have agreed to state to the Board of Directors of Ochil Rooms Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ochil Rooms Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ochil Rooms Ltd. You consider that Ochil Rooms 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 financial statements of Ochil Rooms 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 financial statements.

russell + russell

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

29th May 2026

FIXED ASSETS

Intangible assets

4

28,200

32,900

Tangible assets

5

28,209

32,103

56,409

65,003

CURRENT ASSETS

Stocks

11,313

8,765

Debtors

6

171,522

173,027

Cash at bank and in hand

133,735

92,592

316,570

274,384

CREDITORS

Amounts falling due within one year

7

375,908

326,072

NET CURRENT LIABILITIES

(59,338

)

(51,688

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,929

)

13,315

PROVISIONS FOR LIABILITIES

6,641

7,613

NET (LIABILITIES)/ASSETS

(9,570

)

5,702

CAPITAL AND RESERVES

Called up share capital

10

101

101

Retained earnings

(9,671

)

5,601

SHAREHOLDERS' FUNDS

(9,570

)

5,702

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

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 29th May 2026 and were signed on its behalf by:

J H Cattanach - Director

1.	STATUTORY INFORMATION

Ochil Rooms 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.

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.

Going Concern basis

The financial statements have been prepared on the going concern basis. The company had negative reserves of £9,570 as at 31st August 2025. Despite this the directors believe that the company has adequate resources and support to continue to operate for the foreseeable future.

Turnover

The turnover shown in the profit and loss account represents the sales value of events during the year, exclusive of Value Added Tax.

Goodwill

Goodwill arising on the acquisition of businesses, representing any excess of the fair value of the consideration given over the fair value of the identifiable assets and liabilities acquired, is capitalised and written off on a straight line basis over its useful economic life of 10 years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Leasehold improvements

-

5% straight line

Plant and machinery

-

25% straight line

Fixtures and fittings

-

25% straight line

Computer equipment

-

33% straight line

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

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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 its liabilities.

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.

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 23 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2024

and 31st August 2025

47,000

AMORTISATION

At 1st September 2024

14,100

Amortisation for year

4,700

At 31st August 2025

18,800

NET BOOK VALUE

At 31st August 2025

28,200

At 31st August 2024

32,900

5.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

Computer

improvements

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st September 2024

12,283

21,412

11,916

2,100

47,711

Additions

-

-

6,754

-

6,754

At 31st August 2025

12,283

21,412

18,670

2,100

54,465

DEPRECIATION

At 1st September 2024

487

11,139

2,925

1,057

15,608

Charge for year

615

5,353

3,999

681

10,648

At 31st August 2025

1,102

16,492

6,924

1,738

26,256

NET BOOK VALUE

At 31st August 2025

11,181

4,920

11,746

362

28,209

At 31st August 2024

11,796

10,273

8,991

1,043

32,103

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,000

-

Other debtors

170,522

173,027

171,522

173,027

Other debtors includes £163,785 (2024: £168,785) owed by Cattanach Property.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

23,144

23,609

Taxation and social security

83,582

67,529

Other creditors

269,182

234,934

375,908

326,072

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

19,454

35,719

Between one and five years

16,684

6,552

36,138

42,271

9.	SECURED DEBTS

There is are floating charges over the assets of the company in favour of Caledonian Heritable Limited and The Royal Bank of Scotland PLC.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number

Class

Nominal

31.8.24

31.8.23

value

£

£

510

A Ordinary

£10p

51

51

340

B Ordinary

£10p

34

34

75

C Ordinary

£10p

7.5

7.5

75

D Ordinary

£10p

7.5

7.5

10

E Ordinary

£10p

1

1

101

101

11.	ULTIMATE CONTROLLING PARTY

At the 31st August 2025 the company was under the control of James Cattanach.