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Registered number: SC292040






Howe Inns Limited


ACCOUNTS

FOR THE YEAR ENDED 30/11/2025
























Prepared By:
Stuart Ferguson
Accountancy
office 10
16 Melville Street
Falkirk
FK1 1HZ


ACCOUNTS
FOR THE YEAR ENDED 30/11/2025





DIRECTORS
Patrica Hunter
Robert Hunter


REGISTERED OFFICE
1 Dean Park Grove
Chapel
Kirkcaldy
KY2 6 GB


COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC292040



ACCOUNTANTS
Stuart Ferguson
Accountancy
office 10
16 Melville Street
Falkirk
FK1 1HZ


ACCOUNTS
FOR THEYEARENDED30/11/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 30/11/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	4		112,994		113,742

CURRENT ASSETS
Stock		5,150		5,150
Debtors	6	1,880		570
Cash at bank and in hand		11,077		2,258
		18,107		7,978
CREDITORS: Amounts falling due within one year	7	38,204		37,775
NET CURRENT LIABILITIES			(20,097)		(29,797)
TOTAL ASSETS LESS CURRENT LIABILITIES			92,897		83,945


PROVISIONS FOR LIABILITIES AND CHARGES	8		1,181		1,181

NET ASSETS			91,716		82,764

CAPITAL AND RESERVES

Called up share capital	9		2		2
Profit and loss account			91,714		82,762
SHAREHOLDERS' FUNDS			91,716		82,764

For the year ending 30/11/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 20/08/2026 and signed on their behalf by



.............................
Patrica Hunter
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 20%
Fixtures and Fittings		reducing balance 20%
Equipment		reducing balance 20%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.




3. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/12/2024	14,900	14,900
At 30/11/2025	14,900	14,900
Depreciation
At 01/12/2024	14,900	14,900
At 30/11/2025	14,900	14,900
Net Book Amounts
At 30/11/2025	-	-




4. TANGIBLE FIXED ASSETS

	Land And	Plant and	Fixtures
	Buildings	Machinery	and Fittings	Equipment	Total
	£	£	£	£	£
Cost
At 01/12/2024	110,000	2,678	30,888	1,883	145,449
At 30/11/2025	110,000	2,678	30,888	1,883	145,449
Depreciation
At 01/12/2024	-	2,312	28,023	1,372	31,707
For the year	-	73	573	102	748
At 30/11/2025	-	2,385	28,596	1,474	32,455
Net Book Amounts
At 30/11/2025	110,000	293	2,292	409	112,994
At 30/11/2024	110,000	366	2,865	511	113,742




5. STOCK	2025	2024
	£	£
Stock comprises:

Stock	5,150	5,150
	5,150	5,150




6. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	1,880	570
	1,880	570




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	2,275	295
VAT	3,990	4,726
PAYE control	188	138
Directors current account	20,053	20,180
Trade creditors	10,074	7,219
Other creditors	49	1,868
Accruals	1,575	3,349
	38,204	37,775




8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	1,181	1,181
	1,181	1,181




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	6	6




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
2 Ordinary shares of £1.00 each	2.00	2.00
	2	2