Company Registration No. SC387612 (Scotland)
Amhuinnsuidhe Castle Limited
Unaudited accounts
for the year ended 31 December 2025
Amhuinnsuidhe Castle Limited
Unaudited accounts
Contents
Amhuinnsuidhe Castle Limited
Company Information
for the year ended 31 December 2025
Directors
Thomas Kenneth Murray
Rachael Anne Scarr-Hall
Company Number
SC387612 (Scotland)
Registered Office
Gillespie Macandrew
5 Atholl Crescent
Edinburgh
Midlothian
EH3 8EJ
Scotland
Accountants
Taxnfacts Ltd
Timbuckthree
9 New Tolsta
Isle of Lewis
HS2 0NN
Amhuinnsuidhe Castle Limited
Statement of financial position
as at 31 December 2025
Intangible assets
1,163,235
1,173,883
Tangible assets
3,285,115
3,247,094
Investments
797,389
797,389
Cash at bank and in hand
9,369
230,055
Creditors: amounts falling due within one year
(200,067)
(246,757)
Net current assets
263,540
304,489
Total assets less current liabilities
5,509,279
5,522,855
Creditors: amounts falling due after more than one year
(5,167,828)
(4,552,029)
Net assets
341,451
970,826
Called up share capital
4,139,327
4,139,327
Profit and loss account
(3,797,876)
(3,168,501)
Shareholders' funds
341,451
970,826
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by
Rachael Anne Scarr-Hall
Director
Company Registration No. SC387612
Amhuinnsuidhe Castle Limited
Notes to the Accounts
for the year ended 31 December 2025
Amhuinnsuidhe Castle Limited is a private company, limited by shares, registered in Scotland, registration number SC387612. The registered office is Gillespie Macandrew, 5 Atholl Crescent, Edinburgh, Midlothian, EH3 8EJ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciated
Plant & machinery
5-33% straight line
Motor vehicles
25-33% straight line
Fixtures & fittings
10-20% straight line
Computer equipment
33% straight line
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Sporting rights are reviewed annually for impairment.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the
asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Inventories have been valued at the lower of cost and estimated selling price less costs.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Amhuinnsuidhe Castle Limited
Notes to the Accounts
for the year ended 31 December 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
Other
Total
At 1 January 2025
212,942
1,114,675
1,327,617
At 31 December 2025
212,942
1,114,675
1,327,617
At 1 January 2025
149,059
4,675
153,734
Charge for the year
10,648
-
10,648
At 31 December 2025
159,707
4,675
164,382
At 31 December 2025
53,235
1,110,000
1,163,235
At 31 December 2024
63,883
1,110,000
1,173,883
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 January 2025
2,670,490
790,554
229,924
142,030
4,237
3,837,235
Additions
61,927
12,156
47,382
8,713
1,505
131,683
At 31 December 2025
2,732,417
802,710
277,306
150,743
5,742
3,968,918
At 1 January 2025
-
368,564
136,278
81,610
3,689
590,141
Charge for the year
-
25,522
44,497
22,929
714
93,662
At 31 December 2025
-
394,086
180,775
104,539
4,403
683,803
At 31 December 2025
2,732,417
408,624
96,531
46,204
1,339
3,285,115
At 31 December 2024
2,670,490
421,990
93,646
60,420
548
3,247,094
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
90,717
82,790
Amhuinnsuidhe Castle Limited
Notes to the Accounts
for the year ended 31 December 2025
6
Investments
Other investments
Valuation at 1 January 2025
797,389
Valuation at 31 December 2025
797,389
Amounts falling due within one year
Trade debtors
(2,421)
(2,195)
Amounts due from group undertakings etc.
324,810
262,056
Accrued income and prepayments
47,771
45,972
Other debtors
71,290
2,570
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,595
10,000
Obligations under finance leases and hire purchase contracts
30,597
35,508
Trade creditors
(3,286)
33,759
Taxes and social security
17,721
17,646
Deferred income
104,036
130,131
9
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
77,578
62,865
Amounts owed to group undertakings and other participating interests
4,648,571
4,043,318
Other creditors
441,679
441,679
The company is a subsidiary of Reasort Estates Limited, a company registered in Scotland.
11
Average number of employees
During the year the average number of employees was 7 (2024: 7).