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Registration number: SC220016

Capital Inns Limited
Unaudited Filleted Financial Statements
for the Year Ended 29 June 2025

Capital Inns Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

Capital Inns Limited

Company Information

Director | Mr James William Watson

Registered office | 13-15 Morningside Drive Edinburgh EH10 5LZ

Accountants | JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Capital Inns Limited

(Registration number: SC220016)
Balance Sheet as at 29 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 216,784 | 217,670
Current assets |  |  |
Debtors | 4 | 4 | 4
Cash at bank and in hand |  | 23 | 23
|  | 27 | 27
Creditors: Amounts falling due within one year | 5 | (76,156) | (96,026)
Net current liabilities |  | (76,129) | (95,999)
Total assets less current liabilities |  | 140,655 | 121,671
Creditors: Amounts falling due after more than one year | 5 | (296,890) | (296,890)
Net liabilities |  | (156,235) | (175,219)
Capital and reserves |  |  |
Called up share capital |  | 150,000 | 150,000
Retained earnings |  | (306,235) | (325,219)
Shareholders' deficit |  | (156,235) | (175,219)

For the financial year ending 29 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 June 2026

......................................... Mr James William Watson Director

Capital Inns Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 June 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% on reducing balance

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Capital Inns Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 June 2025

3 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 30 June 2024 | 214,125 | 64,553 | 240,496 | 519,174
At 29 June 2025 | 214,125 | 64,553 | 240,496 | 519,174
Depreciation
At 30 June 2024 | - | 63,936 | 237,568 | 301,504
Charge for the year | - | 154 | 732 | 886
At 29 June 2025 | - | 64,090 | 238,300 | 302,390
Carrying amount
At 29 June 2025 | 214,125 | 463 | 2,196 | 216,784
At 29 June 2024 | 214,125 | 617 | 2,928 | 217,670

Included within the net book value of land and buildings above is £214,125 (2024 - £214,125) in respect of freehold land and buildings.

4 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 4 | 4
| 4 | 4

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 5,800 | 5,800
Other creditors | 70,356 | 90,226
| 76,156 | 96,026

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 296,890 | 296,890