OYKEL BRIDGE HOTEL LIMITED


Directors	S Bayly
	E M C Rampton
	M A Timmis
	D F Vaughan
	A J Wickson


Company Secretary	BELL INGRAM LLP


Registered Address	5 High Street
	Beauly
	IV4 7BS


Registered Number	SC413078 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		414,307		420,005
			414,307		420,005
Current assets
Stocks	4	21,246		20,147
Debtors	5	25,204		7,878
Cash at bank and on hand		178,874		199,632
		225,324		227,657
Creditors amounts falling due within one year	6	(107,016)		(89,493)
Net current assets (liabilities)			118,308		138,164
Total assets less current liabilities			532,615		558,169
Creditors amounts falling due after one year	7		(60,000)		(60,000)
Provisions for liabilities			(15,579)		(18,033)
Net assets			457,036		480,136
Capital and reserves
Called up share capital			550,000		550,000
Profit and loss account			(92,964)		(69,864)
Shareholders' funds			457,036		480,136

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 June 2026, and are signed on its behalf by:

S Bayly
Director
Registered Company No. SC413078

OYKEL BRIDGE HOTEL LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	50
	Plant and machinery	10

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		8

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 January 25	663,888	413,588	1,077,476
Additions	25,650	-	25,650
At 31 December 25	689,538	413,588	1,103,126
Depreciation and impairment
At 01 January 25	332,865	324,606	657,471
Charge for year	13,781	17,567	31,348
At 31 December 25	346,646	342,173	688,819
Net book value
At 31 December 25	342,892	71,415	414,307
At 31 December 24	331,023	88,982	420,005

4.	Stocks

	2025	2024
	£	£
Other stocks	21,246	20,147
Total	21,246	20,147

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	25,204	7,878
Total	25,204	7,878

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	17,977	1,451
Taxation and social security	11,964	13,586
Other creditors	77,075	74,456
Total	107,016	89,493

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	60,000	60,000
Total	60,000	60,000