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 SC199961 Mrs Baljit Gill Thind Mr Jashpal Singh Thind true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC199961 2025-03-31 SC199961 2026-03-31 SC199961 2025-04-01 2026-03-31 SC199961 frs-core:Non-currentFinancialInstruments 2026-03-31 SC199961 frs-core:ComputerEquipment 2026-03-31 SC199961 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC199961 frs-core:ComputerEquipment 2025-03-31 SC199961 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 SC199961 frs-core:FurnitureFittings 2026-03-31 SC199961 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC199961 frs-core:FurnitureFittings 2025-03-31 SC199961 frs-core:NetGoodwill 2026-03-31 SC199961 frs-core:NetGoodwill 2025-04-01 2026-03-31 SC199961 frs-core:NetGoodwill 2025-03-31 SC199961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SC199961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC199961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC199961 frs-core:MotorVehicles 2026-03-31 SC199961 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC199961 frs-core:MotorVehicles 2025-03-31 SC199961 frs-core:OtherResidualIntangibleAssets 2026-03-31 SC199961 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 SC199961 frs-core:OtherResidualIntangibleAssets 2025-03-31 SC199961 frs-core:ShareCapital 2026-03-31 SC199961 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC199961 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC199961 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC199961 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC199961 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC199961 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC199961 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 SC199961 frs-bus:OrdinaryShareClass1 2026-03-31 SC199961 1 2025-04-01 2026-03-31 SC199961 frs-bus:Director1 2025-04-01 2026-03-31 SC199961 frs-bus:Director3 2025-04-01 2026-03-31 SC199961 frs-countries:Scotland 2025-04-01 2026-03-31 SC199961 2024-03-31 SC199961 2025-03-31 SC199961 2024-04-01 2025-03-31 SC199961 frs-core:Non-currentFinancialInstruments 2025-03-31 SC199961 frs-core:ShareCapital 2025-03-31 SC199961 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC199961 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: SC199961
Ayre Hotel (Kirkwall) 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
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC199961
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 475
Tangible Assets 5 4,153,471 4,402,468
4,153,471 4,402,943
CURRENT ASSETS
Stocks 6 7,448 7,180
Debtors 40,739 126,980
Cash at bank and in hand 178,514 160,228
226,701 294,388
Creditors: Amounts Falling Due Within One Year (572,711 ) (484,633 )
NET CURRENT ASSETS (LIABILITIES) (346,010 ) (190,245 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,807,461 4,212,698
Creditors: Amounts Falling Due After More Than One Year (65,667 ) (80,445 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (74,595 ) (15,632 )
NET ASSETS 3,667,199 4,116,621
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 3,667,197 4,116,619
SHAREHOLDERS' FUNDS 3,667,199 4,116,621
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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
31/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ayre Hotel (Kirkwall) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC199961 . The registered office is 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. 
Preparation of consolidated financial statements
The financial statements contain information about Ayre Hotel (Kirkwall) Limited as and 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 is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are for software costs. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% to 10% straight line
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 33% reducing balance basis
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2.6. 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.
2.7. 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.
2.8. 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: 46 (2025: 44)
46 44
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2025 200,000 4,750 204,750
As at 31 March 2026 200,000 4,750 204,750
Amortisation
As at 1 April 2025 200,000 4,275 204,275
Provided during the period - 475 475
As at 31 March 2026 200,000 4,750 204,750
Net Book Value
As at 31 March 2026 - - -
As at 1 April 2025 - 475 475
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5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 5,266,764 142,305 1,099,133 52,813 6,561,015
Additions 13,542 - 28,335 - 41,877
As at 31 March 2026 5,280,306 142,305 1,127,468 52,813 6,602,892
Depreciation
As at 1 April 2025 1,386,008 32,612 695,271 44,656 2,158,547
Provided during the period 175,256 27,423 85,504 2,691 290,874
As at 31 March 2026 1,561,264 60,035 780,775 47,347 2,449,421
Net Book Value
As at 31 March 2026 3,719,042 82,270 346,693 5,466 4,153,471
As at 1 April 2025 3,880,756 109,693 403,862 8,157 4,402,468
6. Stocks
2026 2025
£ £
Stock 7,448 7,180
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
8. Related Party Transactions
As of 31 March 2026, the company owed £28,403 (2025 - £-120) to Lennox Hospitality Limited. ('Lennox')
As of 31 March 2026, the company owed £7,522 (2025 - £-6,860) to The Winnock Hotel (Drymen) Limited. ('Winnock')
Mr and Mrs Thind were the directors of Lennox and Winnock as of 31 March 2026.
9. Ultimate Controlling Party
The company's ultimate controlling party is Accora Hospitality Limited, by virtue of it's ownership of 100% of the issued share capital in the company.
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