Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC296009 Mrs Baljit Gill Thind Mr Jashpal Singh Thind Deovolente Hospitality Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC296009 2025-03-31 SC296009 2026-03-31 SC296009 2025-04-01 2026-03-31 SC296009 frs-core:FurnitureFittings 2026-03-31 SC296009 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC296009 frs-core:FurnitureFittings 2025-03-31 SC296009 frs-core:NetGoodwill 2026-03-31 SC296009 frs-core:NetGoodwill 2025-04-01 2026-03-31 SC296009 frs-core:NetGoodwill 2025-03-31 SC296009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 SC296009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 SC296009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC296009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SC296009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC296009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC296009 frs-core:MotorVehicles 2026-03-31 SC296009 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC296009 frs-core:MotorVehicles 2025-03-31 SC296009 frs-core:CapitalRedemptionReserve 2026-03-31 SC296009 frs-core:ShareCapital 2026-03-31 SC296009 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC296009 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC296009 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC296009 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC296009 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC296009 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC296009 1 2025-04-01 2026-03-31 SC296009 frs-bus:Director1 2025-04-01 2026-03-31 SC296009 frs-bus:Director2 2025-04-01 2026-03-31 SC296009 frs-countries:Scotland 2025-04-01 2026-03-31 SC296009 2024-03-31 SC296009 2025-03-31 SC296009 2024-04-01 2025-03-31 SC296009 frs-core:CapitalRedemptionReserve 2025-03-31 SC296009 frs-core:ShareCapital 2025-03-31 SC296009 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC296009
The Winnock Hotel (Drymen) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
England
WS4 2LA
The Winnock Hotel (Drymen) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
The Winnock Hotel (Drymen) Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC296009

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 12,654 |  | 48,841
Tangible Assets | 5 |  | 2,981,559 |  | 2,987,542
|  |  | 2,994,213 |  | 3,036,383
CURRENT ASSETS
Stocks | 6 | 24,469 |  | 22,984 |
Debtors |  | 51,510 |  | 201,322 |
Cash at bank and in hand |  | 200,778 |  | 219,512 |
|  | 276,757 |  | 443,818 |
Creditors: Amounts Falling Due Within One Year |  | (1,708,090 ) |  | (2,074,492 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,431,333 ) |  | (1,630,674 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,562,880 |  | 1,405,709
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (41,321 ) |  | (36,198 )
NET ASSETS |  |  | 1,521,559 |  | 1,369,511
CAPITAL AND RESERVES
Called up share capital | 8 |  | 85 |  | 85
Capital redemption reserve |  |  | 15 |  | 15
Profit and Loss Account |  |  | 1,521,459 |  | 1,369,411
SHAREHOLDERS' FUNDS |  |  | 1,521,559 |  | 1,369,511

Page 1
Page 2
The Winnock Hotel (Drymen) Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jashpal Singh Thind Director
05/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Winnock Hotel (Drymen) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
The Winnock Hotel (Drymen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC296009 . The registered office is The Winnock Hotel, The Square, Drymen, G63 0BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Preparation of consolidated financial statements
The financial statements contain information about The Winnock Hotel (Drymen) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates, value added tax and other sales taxes.
Accommodation revenue is recognised at the point of the customer staying in the room. Deposits received in advance of customer stays are treated as payments on account and recognised within creditors due within one year.
Revenue from food, beverage and other sales is recognised at the point of sale.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold | 1% on Cost
Leasehold | 1% on Cost
Motor Vehicles | 25% on RBM
Fixtures & Fittings | 15% on RBM

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Page 3
Page 4
The Winnock Hotel (Drymen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 60 (2025: 64)
60 64
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 723,751
As at 31 March 2026 | 723,751
Amortisation
As at 1 April 2025 | 674,910
Provided during the period | 36,187
As at 31 March 2026 | 711,097
Net Book Value
As at 31 March 2026 | 12,654
As at 1 April 2025 | 48,841

Page 4
Page 5
The Winnock Hotel (Drymen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 3,339,609 | 33,720 | 48,102 | 759,886 | 4,181,317
Additions | 7,148 | - | - | 56,184 | 63,332
As at 31 March 2026 | 3,346,757 | 33,720 | 48,102 | 816,070 | 4,244,649
Depreciation
As at 1 April 2025 | 576,306 | 6,049 | 2,004 | 609,416 | 1,193,775
Provided during the period | 29,568 | 337 | 11,525 | 27,885 | 69,315
As at 31 March 2026 | 605,874 | 6,386 | 13,529 | 637,301 | 1,263,090
Net Book Value
As at 31 March 2026 | 2,740,883 | 27,334 | 34,573 | 178,769 | 2,981,559
As at 1 April 2025 | 2,763,303 | 27,671 | 46,098 | 150,470 | 2,987,542

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 24,469 |  | 22,984

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 85 |  | 85

9. Related Party Transactions
As of 31 March 2026, the company was owed £7,522 (2025 - £-6,756) from Ayre Hotel (Kirkwall) Limited ('Ayre')
As of 31 March 2026, the company owed £797 (2025 - £-55) to Lennox Hospitality Limited ('Lennox')
As of 31 March 2026, the company owed £437 (2025 - £437) to The Laurels Nursing Home (Hastings) Limited ('Laurels')
As of 31 March 2026, the company owed £395 (2025 - £-176,457) to Assura Hospitality Limited ('Assura')
Mr and Mrs Thind were the directors of Ayre, Lennox, Assura and Mrs Thind was the director of Laurels as of 31 March 2026.
Page 5
Page 6
The Winnock Hotel (Drymen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Ultimate Controlling Party
The company's ultimate controlling party is Deovolente Hospitality Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 6