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Registered number: SC273497 ST. COLUMBA HOTEL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
ST. COLUMBA HOTEL LIMITED REGISTERED NUMBER: SC273497 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,585,403 |  | 1,608,531
|  |  | 1,585,403 |  | 1,608,531
Current assets |  |  |  |  |
Stocks |  | 73,558 |  | 81,884 |
Debtors: amounts falling due within one year | 5 | 54,880 |  | 4,690 |
Cash at bank and in hand |  | 869,820 |  | 300,065 |
|  | 998,258 |  | 386,639 |
Creditors: amounts falling due within one year | 6 | (1,233,647) |  | (639,196) |
Net current liabilities |  |  | (235,389) |  | (252,557)
Total assets less current liabilities |  |  | 1,350,014 |  | 1,355,974
Creditors: amounts falling due after more than one year | 7 |  | - |  | (157,813)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (55,787) |  | (37,134) |
|  |  | (55,787) |  | (37,134)
Net assets |  |  | 1,294,227 |  | 1,161,027
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 475,000 |  | 475,000
Share premium account |  |  | 24,000 |  | 24,000
Capital redemption reserve |  |  | 60,000 |  | 60,000
Profit and loss account |  |  | 735,227 |  | 602,027
|  |  | 1,294,227 |  | 1,161,027
Page 1
ST. COLUMBA HOTEL LIMITED REGISTERED NUMBER: SC273497 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 May 2026.
G Black
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
ST. COLUMBA HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
St. Columba Hotel Limited is a private company limited by shares incorporated in Scotland. The registered office is Isle of Iona, Argyll, PA78 6SL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors are confident that the company has adequate resources to continue in operational existence for the forseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxed. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
ST. COLUMBA HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Land and buildings Freehold | - |  | nil
|  |  |  | Property improvements | - | 10% | straight line
|  |  |  | Furnishings and equipment | - | 15% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 20% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Stocks
Stocks are stated at the lower of cost and estimated selling price.
| 2.6 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
ST. COLUMBA HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.11 | Retired benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
| 2.12 | Operating leases: the Company as lessee
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease exception where another more systematic basis is more respresentative of the time pattern in which economic benefits from the leases asset are consumed. Page 5
ST. COLUMBA HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Average number of employees | 41 | 38
4. | Tangible fixed assets
|  | Land and buildings | Plant and machinery etc | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | 1,593,031 | 456,043 | 2,049,074
| Additions | - | 21,724 | 21,724
| At 30 November 2025 | 1,593,031 | 477,767 | 2,070,798
| Depreciation |  |  |
| At 1 December 2024 | 113,324 | 327,219 | 440,543
| Charge for the year on owned assets | 14,997 | 29,855 | 44,852
| At 30 November 2025 | 128,321 | 357,074 | 485,395
| Net book value |  |  |
| At 30 November 2025 | 1,464,710 | 120,693 | 1,585,403
| At 30 November 2024 | 1,479,707 | 128,824 | 1,608,531
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,841 | 897
| Other debtors | 41,584 | -
| Prepayments and accrued income | 11,455 | 3,793
|  | 54,880 | 4,690
Page 6
ST. COLUMBA HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 13,630 | 19,071
| Bank loans | 2,610 | -
| Corporation tax | 46,661 | 34,695
| Other taxation and social security | 67,239 | 73,070
| Other creditors | 1,083,004 | 500,216
| Accruals and deferred income | 20,503 | 12,144
|  | 1,233,647 | 639,196
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 157,813
|  | - | 157,813
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 475,000 (2024 - 475,000) Ordinary shares shares of £1.00 each | 475,000 | 475,000
9. | Related party transactions
| The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
Page 7