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Company Registration No. SC717636 (Scotland)
SKYLAR HOSPITALITY & LEISURE GROUP LTD Unaudited accounts for the year ended 31 December 2025
SKYLAR HOSPITALITY & LEISURE GROUP LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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SKYLAR HOSPITALITY & LEISURE GROUP LTD Company Information for the year ended 31 December 2025
Director
Ross McMaster
Company Number
SC717636 (Scotland)
Registered Office
272 Bath Street Glasgow G2 4JR
Accountants
Lynsey Murray 22 Bluebell Drive Glasgow G77 6FN
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SKYLAR HOSPITALITY & LEISURE GROUP LTD for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SKYLAR HOSPITALITY & LEISURE GROUP LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Lynsey Murray Member in Practice 22 Bluebell Drive Glasgow G77 6FN 6 February 2026
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SKYLAR HOSPITALITY & LEISURE GROUP LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
86,400 
- 
Current assets
Cash at bank and in hand
1,345 
- 
Creditors: amounts falling due within one year
5
(8,422)
(8,421)
Net current liabilities
(7,077)
(8,421)
Total assets less current liabilities
79,323 
(8,421)
Creditors: amounts falling due after more than one year
6
(94,782)
- 
Net liabilities
(15,459)
(8,421)
Capital and reserves
Profit and loss account
(15,459)
(8,421)
Shareholders' funds
(15,459)
(8,421)
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 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 and authorised for issue on 31 March 2026 and were signed on its behalf by
Ross McMaster Director Company Registration No. SC717636
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SKYLAR HOSPITALITY & LEISURE GROUP LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
SKYLAR HOSPITALITY & LEISURE GROUP LTD is a private company, limited by shares, registered in Scotland, registration number SC717636. The registered office is 272 Bath Street, Glasgow, G2 4JR.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
25 years
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 January 2025
- 
Additions
90,000 
At 31 December 2025
90,000 
Depreciation
Charge for the year
3,600 
At 31 December 2025
3,600 
Net book value
At 31 December 2025
86,400 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
5,527 
5,527 
Loans from directors
2,895 
2,894 
8,422 
8,421 
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SKYLAR HOSPITALITY & LEISURE GROUP LTD Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
67,000 
- 
Loans from directors
23,000 
- 
Accruals
4,782 
- 
94,782 
- 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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