Elphinstone Inn Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: SC834597

		31 January 2026
	Notes	£	£
CURRENT ASSETS
Stocks	4	231,350
Cash at bank and in hand		3,466

		234,816
Creditors: Amounts Falling Due Within One Year	5	(164,760 )

NET CURRENT ASSETS (LIABILITIES)			70,056

TOTAL ASSETS LESS CURRENT LIABILITIES			70,056

Creditors: Amounts Falling Due After More Than One Year	6		(72,224 )

NET LIABILITIES			(2,168 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(2,268 )

SHAREHOLDERS' FUNDS			(2,168)

For the period ending 31 January 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

David Smart

Director

18th August 2026

The notes on page 2 form part of these financial statements.

1. General Information

Elphinstone Inn Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC834597 . The registered office is 14 Newton Place, Gallone And Co., Glasgow, G3 7PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Stocks

	31 January 2026
	£
Property-Inventory	231,350

5. Creditors: Amounts Falling Due Within One Year

	31 January 2026
	£
Other creditors	164,760

6. Creditors: Amounts Falling Due After More Than One Year

	31 January 2026
	£
Other creditors	72,224

7. Share Capital

	31 January 2026
	£
Allotted, Called up and fully paid	100