The Winnock Hotel (Drymen) Limited

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

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.

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)

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