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Registered number: SC692492
Deovolente Hospitality Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
England
WS4 2LA
Deovolente Hospitality Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Deovolente Hospitality Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC692492

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 2,749,212 |  | 2,749,212
|  |  | 2,749,212 |  | 2,749,212
CURRENT ASSETS
Debtors |  | 1,226,026 |  | 1,725,026 |
Cash at bank and in hand |  | 221,609 |  | 60,917 |
|  | 1,447,635 |  | 1,785,943 |
Creditors: Amounts Falling Due Within One Year |  | (1,397,430 ) |  | (1,700,654 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 50,205 |  | 85,289
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,799,417 |  | 2,834,501
Creditors: Amounts Falling Due After More Than One Year |  |  | (2,031,908 ) |  | (2,091,752 )
NET ASSETS |  |  | 767,509 |  | 742,749
CAPITAL AND RESERVES
Called up share capital | 5 |  | 2 |  | 2
Profit and Loss Account |  |  | 767,507 |  | 742,747
SHAREHOLDERS' FUNDS |  |  | 767,509 |  | 742,749

Page 1
Page 2
Deovolente Hospitality Ltd
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 4 form part of these financial statements.
Page 2
Page 3
Deovolente Hospitality Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Deovolente Hospitality Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC692492 . The registered office is Ayre Hotel, Ayre Road, Kirkwall, Orkney, KW15 1QX.
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.
2.2. 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: 2 (2025: 2)
2 2
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 2,749,212
As at 31 March 2026 | 2,749,212
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -

...CONTINUED
Page 3
Page 4
Deovolente Hospitality Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 2,749,212
As at 1 April 2025 | 2,749,212

Investments in subsidiary undertakings are recognised at cost.
The investment in subsidiaries at the Balance Sheet date reflects the total cost of the Company’s investment in its
wholly owned subsidiary, as detailed below:
Subsidiaries
The Winnock Hotel (Drymen) Limited
Registered office: The Winnock Hotel, The Square, Drymen, G63 0BL
Nature of business: Hotel Services
Class of shares: Holding (%)
Ordinary 100.00
5. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
200 Ordinary Shares of £ 0.01 each | 2 |  | 2

6. Ultimate Controlling Party
The Company is owned by The Thind Familia Trust. Ultimate controlling parties are considered to be the Trustees by virtue of their powers over the trust structure.
Page 4