smallAccCompHo_0921.xslt
Company Registration No. SC756423 (Scotland)
SUPRAV HOTELS LTD
Financial Statements
for the Period from 01 February 2025 to 31 January 2026

SUPRAV HOTELS LTD

Financial Statements for the period ending 31 January 2026

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
- 1 -

SUPRAV HOTELS LTD

Financial Statements for the period ending 31 January 2026

Company Information

Company Details
Company Number SC756423
Registered Office UNIT 1 MOSSTODLOCH FILLING STATION
MOSSTODLOCH
FOCHABERS
IV32 7LH
Directors
Directors who held office during the period were:
Suraj THAPA Resigned   08/10/2026
- 2 -

SUPRAV HOTELS LTD

Financial Statements for the period ending 31 January 2026

Statement of Financial Position

12345678
Notes 2026 2025
£ £
Fixed Assets
Intangible assets 5 3,635 5,453
Tangible assets 6 1,035,177 1,075,112
Current Assets
Stocks 4,976 4,568
Cash at bank and in hand 3,096 719
8,072 5,287
Creditors
Amount falling due within one year (1,159,590) (707,104)
Net Current Assets (1,151,518) (701,817)
Total Assets less current liabilities (112,706) 378,748
Creditors due after more than one year (954,714) (1,020,626)
Net Assets (1,067,420) (641,878)
Capital and Reserves
Called up Share Capital 100 100
Retained earnings at end of year (1,067,520) (641,978)
Shareholder funds (1,067,420) (641,878)
For the year ending 31/01/2026 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 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.
Approved by the Board on 01 October 2026
Suraj Thapa
Company Registration No. SC756423
- 3 -

SUPRAV HOTELS LTD

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

1. Statutory Information
SUPRAV HOTELS LTD is a private company, limited by shares, registered in Scotland, registration number SC756423.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.Revenue from the sale of goods is recognised when all the following conditions are satisfied:• the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;• the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;• the amount of revenue can be measured reliably;• it is probable that the economic benefits associated with the transaction will flow to the Company;
- 4 -

SUPRAV HOTELS LTD

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

Current Tax
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.
Tangible Fixed Asset Policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.Land and buildings 2.50% straight line on costEquipment - 25% on reducing balanceVehilce- 25% on reducing balanceFurniture & Fixtures -25% on reducing balance
- 5 -

SUPRAV HOTELS LTD

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

Intangible Asset Policy
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Stock
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. 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.
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.
- 6 -

SUPRAV HOTELS LTD

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2026 42
2025 44
4. Principal Activity
The principal activity of the company during the financial year was the operation and management of hotels, providing accommodation, restaurant, bar and hospitality services. During the year, the company operated Haughton Arms Hotel and Seamill House Hotel.
- 7 -

SUPRAV HOTELS LTD

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/02/2025 7,271 7,271
Additions - -
Disposals - -
Revaluations - -
At 31/01/2026 7,271 7,271
Amortisation
At 01/02/2025 1,818 1,818
Charge for the Year 1,818 1,818
On Disposals - -
Other increases/(decreases) - -
At end of period 3,636 3,636
Net book value
At 31/01/2026 3,635 3,635
At 31/01/2025 5,453 5,453
6. Fixed Assets
Land and buildings Plant and Machinery Motor Vehicles Fixtures and Fittings Total
Cost or valuation £ £ £ £ £
At 01/02/2025 1,015,000 78,124 - 50,915 1,144,039
Additions - 3,541 7,917 - 11,458
At 31/01/2026 1,015,000 81,665 7,917 50,915 1,155,497
Depreciation
At 01/02/2025 32,500 23,698 - 12,729 68,927
Charge for the year 25,375 14,492 1,979 9,547 51,393
At 31/01/2026 57,875 38,190 1,979 22,276 120,320
Net Book Value
At 31/01/2026 957,125 43,475 5,938 28,639 1,035,177
At 31/01/2025 982,500 54,426 - 38,186 1,075,112
- 8 -