ENHANCE HOSPITALITY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Company registration number SC412647 (Scotland)
ENHANCE HOSPITALITY LIMITED
COMPANY INFORMATION
Director
Mr W Gorol
Company number
SC412647
Registered office
44 Bank Street
Kilmarnock
Ayrshire
KA1 1HA
Accountants
Dains
46 Bank Street
Kilmarnock
Ayrshire
KA1 1HA
Business address
34 South Gyle Crescent
Edinburgh
Lothian
Scotland
EH12 9EB
ENHANCE HOSPITALITY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
ENHANCE HOSPITALITY LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,211
1,959
Investments
4
76,620
51,620
77,831
53,579
Current assets
Debtors
5
532,226
471,969
Cash at bank and in hand
132,888
159,437
665,114
631,406
Creditors: amounts falling due within one year
6
(534,855)
(417,154)
Net current assets
130,259
214,252
Total assets less current liabilities
208,090
267,831
Creditors: amounts falling due after more than one year
7
-
0
(5,510)
Net assets
208,090
262,321
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
208,080
262,311
Total equity
208,090
262,321
ENHANCE HOSPITALITY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 August 2026
Mr W Gorol
Director
Company registration number SC412647 (Scotland)
ENHANCE HOSPITALITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Enhance Hospitality Limited is a private company limited by shares incorporated in Scotland. The registered office is 44 Bank Street, Kilmarnock, Ayrshire, KA1 1HA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
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 taxes.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Computers
33.3% on Cost
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

ENHANCE HOSPITALITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from bank and other third parties, loans to or from related parties and investments in non-puttable ordinary shares.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
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 except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
19
13
ENHANCE HOSPITALITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024 and 30 November 2025
2,245
Depreciation and impairment
At 1 December 2024
286
Depreciation charged in the year
748
At 30 November 2025
1,034
Carrying amount
At 30 November 2025
1,211
At 30 November 2024
1,959
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
76,620
51,620
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 December 2024
51,620
Additions
25,000
At 30 November 2025
76,620
Carrying amount
At 30 November 2025
76,620
At 30 November 2024
51,620
ENHANCE HOSPITALITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
237,451
242,314
Corporation tax recoverable
13,228
-
0
Amounts owed by group undertakings
150,361
4,148
Other debtors
-
0
100,394
Prepayments and accrued income
131,186
125,113
532,226
471,969
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,256
10,081
Trade creditors
29,650
11,641
Taxation and social security
89,220
95,731
Other creditors
410,729
299,701
534,855
417,154
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
5,510
ENHANCE HOSPITALITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
21,000
19,320
9
Related party transactions
Transactions with related parties

The company is related to the following companies by virtue of common control. The closing balances are repayable on demand and do not bear interest.

The TriSAAS Group Ltd

The company received loans of £13,909 from, and made repayments of £150,000 to, The TriSAAS Group Ltd. This resulted in a closing balance of (£35,698) (2024: £100,394) being owed to The TriSAAS Group Ltd at the balance sheet date.

There is no interest being charged on this loan and the balance is repayable on demand.

Hygenisys Environmental Health Ltd

During the year, the company paid net expenses of £61,662 on behalf of the Hygenisys Environmental Health Ltd.

The amount remaining outstanding at the year end of £65,810 (2024: £4,148).

GyleWorks Ltd

Amounts owed to Gyleworks Ltd at the balance sheet date were £3,996.

Other Creditors

Other creditors due within one year includes the sum of £136,856 due by the company to its director (2024 - £1,856).

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