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Company Registration No. SC746818 (Scotland)
Lochranza Community Inn Limited Unaudited accounts for the year ended 31 December 2025
Lochranza Community Inn Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lochranza Community Inn Limited Company Information for the year ended 31 December 2025
Directors
Fiona Marea Henderson Gavin Scrimgeour Pritchard Chris William Baird Traill
Company Number
SC746818 (Scotland)
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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Lochranza Community Inn Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
16,364
17,617
Current assets
Inventories
7,799
8,056
Debtors
5
610
-
Cash at bank and in hand
39,763
15,958
48,172
24,014
Creditors: amounts falling due within one year
6
(73,615)
(77,332)
Net current liabilities
(25,443)
(53,318)
Total assets less current liabilities
(9,079)
(35,701)
Creditors: amounts falling due after more than one year
7
(30,108)
(6,525)
Net liabilities
(39,187)
(42,226)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(39,188)
(42,227)
Shareholders' funds
(39,187)
(42,226)
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by
Gavin Scrimgeour Pritchard Director Company Registration No. SC746818
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Lochranza Community Inn Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Lochranza Community Inn Limited is a private company, limited by shares, registered in Scotland, registration number SC746818.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
26,978
344
27,322
Additions
2,839
-
2,839
At 31 December 2025
29,817
344
30,161
Depreciation
At 1 January 2025
9,581
124
9,705
Charge for the year
4,048
44
4,092
At 31 December 2025
13,629
168
13,797
Net book value
At 31 December 2025
16,188
176
16,364
At 31 December 2024
17,397
220
17,617
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
300
-
Accrued income and prepayments
310
-
610
-
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Lochranza Community Inn Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
5,804
6,093
Trade creditors
19,074
12,122
Taxes and social security
1,821
791
Other creditors
16,700
20,003
Accruals
16,645
22,262
Deferred income
13,571
16,061
73,615
77,332
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
30,108
6,525
8
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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