Company Registration No. SC666070 (Scotland)
Uig And Hamanavay Estates Limited
Unaudited accounts
for the year ended 31 December 2025
Uig And Hamanavay Estates Limited
Unaudited accounts
Contents
Uig And Hamanavay Estates Limited
Company Information
for the year ended 31 December 2025
Directors
Thomas Kenneth Murray
Rachael Anne Scarr-Hall
Company Number
SC666070 (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
Uig And Hamanavay Estates Limited
Statement of financial position
as at 31 December 2025
Tangible assets
7,958,864
7,947,655
Cash at bank and in hand
4,473
17,933
Creditors: amounts falling due within one year
(279,270)
(272,779)
Net current liabilities
(261,575)
(236,730)
Total assets less current liabilities
7,697,289
7,710,925
Creditors: amounts falling due after more than one year
(8,228,896)
(8,150,406)
Net liabilities
(531,607)
(439,481)
Called up share capital
4
4
Profit and loss account
(531,611)
(439,485)
Shareholders' funds
(531,607)
(439,481)
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. SC666070
Uig And Hamanavay Estates Limited
Notes to the Accounts
for the year ended 31 December 2025
Uig And Hamanavay Estates Limited is a private company, limited by shares, registered in Scotland, registration number SC666070. 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
20% straight line
Motor vehicles
25% straight line
Fixtures & fittings
20% straight line
At the accounting reference date the company had net current liabilities of £531,607 (2024 - £439,481). At the time of approving the financial statements, the directors consider that the company has the support of its funders and owners. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial
statements.
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.
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.
Uig And Hamanavay Estates Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair
value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover represents income from accommodation and sporting activities.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
7,919,199
5,449
7,000
46,281
7,977,929
Additions
19,714
1,445
-
658
21,817
Disposals
-
-
(7,000)
-
(7,000)
At 31 December 2025
7,938,913
6,894
-
46,939
7,992,746
At 1 January 2025
-
1,536
7,000
21,738
30,274
Charge for the year
-
1,264
-
9,344
10,608
On disposals
-
-
(7,000)
-
(7,000)
At 31 December 2025
-
2,800
-
31,082
33,882
At 31 December 2025
7,938,913
4,094
-
15,857
7,958,864
At 31 December 2024
7,919,199
3,913
-
24,543
7,947,655
Amounts falling due within one year
Amounts due from group undertakings etc.
5,032
13,293
Accrued income and prepayments
7,658
4,111
Uig And Hamanavay Estates Limited
Notes to the Accounts
for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
8,868
4,526
Amounts owed to group undertakings and other participating interests
233,931
237,100
Taxes and social security
5,227
4,194
Deferred income
26,980
19,708
7
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
8,228,896
8,150,406
The company is a subsidiary of Reasort Estates Limited, a company registered in Scotland.
9
Average number of employees
During the year the average number of employees was 4 (2024: 5).