Acorah Software Products - Accounts Production 19.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC699156 S B Smith S Smith true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC699156 2024-12-31 SC699156 2025-12-31 SC699156 2025-01-01 2025-12-31 SC699156 frs-core:CurrentFinancialInstruments 2025-12-31 SC699156 frs-core:ComputerEquipment 2025-12-31 SC699156 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC699156 frs-core:ComputerEquipment 2024-12-31 SC699156 frs-core:FurnitureFittings 2025-12-31 SC699156 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC699156 frs-core:FurnitureFittings 2024-12-31 SC699156 frs-core:PlantMachinery 2025-12-31 SC699156 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC699156 frs-core:PlantMachinery 2024-12-31 SC699156 frs-core:ShareCapital 2025-12-31 SC699156 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC699156 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC699156 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC699156 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC699156 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC699156 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC699156 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 SC699156 frs-bus:OrdinaryShareClass1 2025-12-31 SC699156 1 2025-01-01 2025-12-31 SC699156 frs-core:CostValuation 2024-12-31 SC699156 frs-core:CostValuation 2025-12-31 SC699156 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC699156 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC699156 frs-bus:Director1 2025-01-01 2025-12-31 SC699156 frs-countries:Scotland 2025-01-01 2025-12-31 SC699156 2023-12-31 SC699156 2024-12-31 SC699156 2024-01-01 2024-12-31 SC699156 frs-core:CurrentFinancialInstruments 2024-12-31 SC699156 frs-core:ShareCapital 2024-12-31 SC699156 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC699156 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: SC699156
Castlebank Hotels & Restaurants Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director S B Smith
Company Number SC699156
Registered Office 28 Albyn Place
Aberdeen
AB10 1YL
Page 1
Page 2
Balance Sheet
Registered number: SC699156
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,032 30,829
Investments 5 1,000 1,000
19,032 31,829
CURRENT ASSETS
Stocks 6,389 12,270
Debtors 6 16,377 11,798
Cash at bank and in hand 7,888 19,374
30,654 43,442
Creditors: Amounts Falling Due Within One Year 7 (1,507,517 ) (1,208,193 )
NET CURRENT ASSETS (LIABILITIES) (1,476,863 ) (1,164,751 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,457,831 ) (1,132,922 )
NET LIABILITIES (1,457,831 ) (1,132,922 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (1,457,841 ) (1,132,932 )
SHAREHOLDERS' FUNDS (1,457,831) (1,132,922)
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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 director acknowledges his 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.
The financial statements were approved by the board of directors on 20 August 2026 and were signed on its behalf by:
S B Smith
Director
20th August 2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Castlebank Hotels & Restaurants Limited is a private company, limited by shares, incorporated in Scotland, registered number SC699156 . The registered office is 28 Albyn Place, Aberdeen, AB10 1YL.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 20% on cost
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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3. Average Number of Employees
Average number of employees, including directors, during the period was 23 (2024: 25)
23 25
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 14,118 12,769 23,472 50,359
Additions 2,695 207 2,325 5,227
Disposals (4,592 ) - - (4,592 )
As at 31 December 2025 12,221 12,976 25,797 50,994
Depreciation
As at 1 January 2025 3,205 6,426 9,899 19,530
Provided during the period 3,032 4,308 8,913 16,253
Disposals (2,821 ) - - (2,821 )
As at 31 December 2025 3,416 10,734 18,812 32,962
Net Book Value
As at 31 December 2025 8,805 2,242 6,985 18,032
As at 1 January 2025 10,913 6,343 13,573 30,829
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 1,000
As at 31 December 2025 1,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 1,000
As at 1 January 2025 1,000
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 10 10
Other debtors 16,367 11,788
16,377 11,798
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 28,322 28,577
Amounts owed to group undertakings 33,260 962
Amounts owed to participating interests 1,418,570 1,124,254
Other creditors 8,076 20,631
Taxation and social security 19,289 33,769
1,507,517 1,208,193
8. Share Capital
2025 2024
Allotted, called up but not fully paid £ £
10 Ordinary Shares of £ 1.00 each 10 10
9. Ultimate Controlling Party
The company's ultimate controlling party is S Smith by virtue of his ownership of Whisky Holdings LP who own 100% of the ordinary share capital.
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