REGISTERED NUMBER: SC544246 (Scotland)

Unaudited Financial Statements for the Year Ended 30 August 2025

for

Platinum Rooms (Highlands) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R P Keeves

Mrs L J Main

REGISTERED OFFICE:

Dunedin

10 Ballifeary Lane

Inverness

IV3 5PQ

REGISTERED NUMBER:

SC544246 (Scotland)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

225

-

CURRENT ASSETS

Debtors

5

75,173

88,426

Cash at bank

9,758

8,562

84,931

96,988

CREDITORS

Amounts falling due within one year

6

25,158

38,148

NET CURRENT ASSETS

59,773

58,840

TOTAL ASSETS LESS CURRENT LIABILITIES

59,998

58,840

CREDITORS

Amounts falling due after more than one year

7

14,906

19,017

NET ASSETS

45,092

39,823

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

45,090

39,821

45,092

39,823

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2025 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mrs L J Main - Director

1.	STATUTORY INFORMATION

Platinum Rooms (Highlands) Ltd 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

300

At 30 August 2025

300

DEPRECIATION

Charge for year

75

At 30 August 2025

75

NET BOOK VALUE

At 30 August 2025

225

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/8/25

30/8/24

£

£

Trade debtors

-

928

Other debtors

75,173

87,498

75,173

88,426

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/8/25

30/8/24

£

£

Bank loans and overdrafts

4,622

4,622

Trade creditors

2,963

17,122

Taxation and social security

2,630

4,785

Other creditors

14,943

11,619

25,158

38,148

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/8/25

30/8/24

£

£

Bank loans

14,906

19,017