REGISTERED NUMBER: 03672167 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Nayland Rock Hotels Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Stavrou

K Stavrou

SECRETARY:

T Panayiotou

REGISTERED OFFICE:

Solar House 282 Chase Road

Southgate

London

N14 6HA

REGISTERED NUMBER:

03672167 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Tangible assets

5

47,398

62,702

CURRENT ASSETS

Stocks

17,800

22,150

Debtors

6

1,712,023

1,710,907

Cash at bank and in hand

164,697

243,821

1,894,520

1,976,878

CREDITORS

Amounts falling due within one year

7

2,220,926

2,049,065

NET CURRENT LIABILITIES

(326,406

)

(72,187

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(279,008

)

(9,485

)

CREDITORS

Amounts falling due after more than one year

8

(1,866

)

(12,315

)

PROVISIONS FOR LIABILITIES

9

(10,601

)

(23,418

)

NET LIABILITIES

(291,475

)

(45,218

)

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

11

(291,675

)

(45,418

)

SHAREHOLDERS' FUNDS

(291,475

)

(45,218

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

P Stavrou - Director

1.	STATUTORY INFORMATION

Nayland Rock Hotels Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.3% p.a. on a straight line basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At 31 March 2025 the company had net current liabilities and net liabilities amounting to £326,406 and £291,475 respectively. The directors will continue to provide financial support to the company to meet its financial obligation as and when they fall due, and have therefore prepared the financial statements on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 18 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

208,393

140,434

4,763

353,590

DEPRECIATION

At 1 April 2024

202,254

86,741

1,893

290,888

Charge for year

921

13,426

957

15,304

At 31 March 2025

203,175

100,167

2,850

306,192

NET BOOK VALUE

At 31 March 2025

5,218

40,267

1,913

47,398

At 31 March 2024

6,139

53,693

2,870

62,702

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Trade debtors

82,032

11,771

Other debtors

1,629,991

1,699,136

1,712,023

1,710,907

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Bank loans and overdrafts

10,343

10,088

Trade creditors

171,638

172,233

Taxation and social security

15,508

22,183

Other creditors

2,023,437

1,844,561

2,220,926

2,049,065

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Bank loans

1,866

12,315

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

as restated

£

£

Deferred tax

10,601

23,418

Deferred

tax

£

Balance at 1 April 2024

23,418

Credit to Income Statement during year

(12,817

)

Balance at 31 March 2025

10,601

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

as restated

£

£

200

Ordinary shares

£1

200

200

11.

RESERVES

Retained

earnings

£

At 1 April 2024

(8,366

)

Prior year adjustment

(37,052

)

(45,418

)

Deficit for the year

(246,257

)

At 31 March 2025

(291,675

)