Company registration number: SC325522
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Douglas Hotel Arran Ltd
Pages for filing with the Registrar
Company registration number: SC325522
Douglas Hotel Arran Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 3,692,426 3,708,950
3,692,426 3,708,950
Current assets
Stocks 32,731 46,797
Debtors 6 43,308 33,672
Cash at bank and in hand 149,281 182,843
225,320 263,312
Creditors: amounts falling due within one year
7 (460,478) (401,687)
Net current liabilities (235,158) (138,375)
Total assets less current liabilities 3,457,268 3,570,575
Creditors: Amounts falling due after more than one year
8 (1,874,130) (2,041,331)
Provisions for liabilities (107,210) (110,543)
NET ASSETS 1,475,928 1,418,701
Capital and reserves
Called up share capital 3,600,000 3,600,000
Revaluation reserve 325,000 325,000
Profit and loss account (2,449,072) (2,506,299)
TOTAL EQUITY 1,475,928 1,418,701
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC325522
Douglas Hotel Arran Ltd
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
I Rogers, Director
22 June 2026
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Douglas Hotel Arran Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Douglas Hotel Arran Ltd is a private company registered in Scotland. Its registered number is SC325522. The company is limited by shares. Its registered office is The Douglas Hotel, Shore Road, Brodick, KA27 8AW.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
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.
Land and buildings:
Freehold property - Stated at valuation
Plant and machinery etc.:
Fixtures & fittings - 10% reducing balance
Computer equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Douglas Hotel Arran Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.















Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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Douglas Hotel Arran Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Critical accounting judgements and estimates
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

4 Average number of employees
During the year the average number of employees was 44 (2024 - 44).
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Douglas Hotel Arran Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 January 2025 3,550,000 584,782 4,134,782
At 31 December 2025 3,550,000 584,782 4,134,782
Depreciation
At 1 January 2025 - 425,832 425,832
Charge for year - 16,524 16,524
At 31 December 2025 - 442,356 442,356
Net book value
At 31 December 2025 3,550,000 142,426 3,692,426
At 31 December 2024 3,550,000 158,950 3,708,950
Cost or valuation at 31 December 2025 is represented by:
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Valuation in 2023 108,229 - 108,229
Cost 3,441,771 584,782 4,026,553
3,550,000 584,782 4,134,782
If Land and Buildings had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 3,441,771 3,441,771
Accumulated depreciation - -
6 Debtors
2025 2024
£ £
Trade debtors 27,062 25,780
Prepayments and accrued income 16,246 7,892
43,308 33,672
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Douglas Hotel Arran Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 25,293 17,404
Trade creditors 39,439 42,588
Other creditors 102,663 102,663
Taxation 26,090 4,664
VAT payable 99,672 128,816
Social security and other tax 15,037 13,449
Accruals and deferred income 152,284 92,103
460,478 401,687
"Other creditors" are in respect of The Shorehouse.
8 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 480,571 511,627
Other creditors 1,393,559 1,529,704
1,874,130 2,041,331
"Other creditors" are in respect of The Estate of the late owner, Sean J Henry.
9 Secured debts
The bank loans are secured over specific assets.
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