REGISTERED NUMBER: SC192961 (Scotland)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

Loch Torridon Hotel Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Directors:

R Aitchison

G Gregory

D M Gregory

R Rose-Bristow

D Rose-Bristow

Secretary:

R Rose-Bristow

Registered office:

Torridon

Achnasheen

Wester Ross

IV22 2EY

Registered number:

SC192961 (Scotland)

Accountants:

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Loch Torridon Hotel Limited for the year ended 31st January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Loch Torridon Hotel Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Loch Torridon Hotel Limited and state those matters that we have agreed to state to the Board of Directors of Loch Torridon Hotel Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Loch Torridon Hotel Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Loch Torridon Hotel Limited. You consider that Loch Torridon Hotel Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Loch Torridon Hotel Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

17th June 2026

Fixed assets

Tangible assets

4

1,273,692

1,383,378

Current assets

Stocks

175,632

93,509

Debtors

5

69,976

64,618

Cash at bank

1,256,919

1,104,082

1,502,527

1,262,209

Creditors

Amounts falling due within one year

6

1,414,560

1,346,624

Net current assets/(liabilities)

87,967

(84,415

)

Total assets less current liabilities

1,361,659

1,298,963

Creditors

Amounts falling due after more than one year

7

(216,051

)

(188,236

)

Provisions for liabilities

(142,044

)

(150,925

)

Net assets

1,003,564

959,802

Capital and reserves

Called up share capital

1,100

1,100

Retained earnings

1,002,464

958,702

1,003,564

959,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th June 2026 and were signed on its behalf by:

D Rose-Bristow - Director

1.	Statutory information

Loch Torridon Hotel Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over 18 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fair value

Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

3.	Employees and directors

The average number of employees during the year was 62 (2025 - 52 ) .

4.	Tangible fixed assets

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1st February 2025

1,953,764

944,768

771,154

62,652

3,732,338

Additions

42,935

61,956

8,223

15,850

128,964

At 31st January 2026

1,996,699

1,006,724

779,377

78,502

3,861,302

Depreciation

At 1st February 2025

1,048,637

581,371

673,600

45,352

2,348,960

Charge for year

108,157

106,338

15,867

8,288

238,650

At 31st January 2026

1,156,794

687,709

689,467

53,640

2,587,610

Net book value

At 31st January 2026

839,905

319,015

89,910

24,862

1,273,692

At 31st January 2025

905,127

363,397

97,554

17,300

1,383,378

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

8,729

8,669

Other debtors

61,247

55,949

69,976

64,618

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

16,667

80,818

Trade creditors

386,676

365,870

Taxation and social security

201,045

102,064

Other creditors

810,172

797,872

1,414,560

1,346,624

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

16,666

Other creditors

216,051

171,570

216,051

188,236