REGISTERED NUMBER: 08800931 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

WEST ROCKS HOTEL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C P S Copping

REGISTERED OFFICE:

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

REGISTERED NUMBER:

08800931 (England and Wales)

ACCOUNTANTS:

Advanta

Chartered Accountants

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

334

445

Investments

6

1

1

Investment property

7

2,100,000

1,500,000

2,100,335

1,500,446

CURRENT ASSETS

Debtors

8

445,388

512,772

Cash at bank

20,334

7,643

465,722

520,415

CREDITORS

Amounts falling due within one year

9

1,871,074

600,405

NET CURRENT LIABILITIES

(1,405,352

)

(79,990

)

TOTAL ASSETS LESS CURRENT LIABILITIES

694,983

1,420,456

CREDITORS

Amounts falling due after more than one year

10

(36,495

)

(1,352,254

)

PROVISIONS FOR LIABILITIES

12

(186,174

)

(38,602

)

NET ASSETS

472,314

29,600

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable reserve

13

798,421

348,421

Retained earnings

(326,207

)

(318,921

)

SHAREHOLDERS' FUNDS

472,314

29,600

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 director acknowledges his 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 director and authorised for issue on 30 December 2025 and were signed by:

C P S Copping - Director

1.	STATUTORY INFORMATION

West Rocks Hotel Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about West Rocks Hotel Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Furniture,fittings & equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100,000

AMORTISATION

At 1 April 2024

and 31 March 2025

100,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Furniture,fit

& equipmen

£

COST

At 1 April 2024

and 31 March 2025

10,000

DEPRECIATION

At 1 April 2024

9,555

Charge for year

111

At 31 March 2025

9,666

NET BOOK VALUE

At 31 March 2025

334

At 31 March 2024

445

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

The company's investments at the Balance Sheet date in the share capital of companies include the following:

West Rocks Management Ltd

Registered office: 29 Gildredge Road, Eastbourne, East Sussex, BN21 4RU.

Nature of business: Café and bar

%

Class of shares:

holding

Ordinary £1

100.00

2025

2024

£

£

Aggregate capital and reserves

(224,857

)

(216,201

)

(Loss)/profit for the year

(8,657

)

13,783

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,500,000

Revaluations

600,000

At 31 March 2025

2,100,000

NET BOOK VALUE

At 31 March 2025

2,100,000

At 31 March 2024

1,500,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2016

664,561

Valuation in 2020

400,000

Valuation in 2021

(100,000

)

Valuation in 2022

250,000

Valuation in 2024

(750,000

)

Valuation in 2025

600,000

Cost

1,035,439

2,100,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,035,439

1,035,439

Investment property was valued on an open market basis on 31 March 2025 by the director .

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associated undertakings

445,388

512,772

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,318,875

49,640

Trade creditors

954

(296

)

Amounts owed to associated undertakings

502,939

501,939

VAT

9,274

9,384

Other creditors

29,999

30,592

Directors' current accounts

7,936

8,146

Accrued expenses

1,097

1,000

1,871,074

600,405

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

36,495

1,327,045

Bank loans - 2-5 years

-

25,209

36,495

1,352,254

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,355,370

1,401,894

The bank loan is secured by a fixed charge over the Company's properties and other assets relating to those properties.

12.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

84

111

Deferred tax on losses

(80,050

)

(77,649

)

Investment property fair value

movement

266,140

116,140

186,174

38,602

Deferred

tax

£

Balance at 1 April 2024

38,602

Provided during year

(27

)

Investment fair value movement

150,000

Tax losses carried forward

(2,401

)

Balance at 31 March 2025

186,174

13.

RESERVES

Non-distribu

reserve

£

At 1 April 2024

348,421

Reserve transfer

450,000

At 31 March 2025

798,421

14.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £247,468 (2024 : £314,852) by West Rocks Management Ltd, a 100 % subsidiary. No interest was charged on this amount. This amount is repayable on demand.

The company owns a property that is used exclusively by West Rocks Management Ltd.

At the balance sheet date the company owed £432,939 (2024: £441,939) to Springbird Ltd, a company owned 100% by C P S Copping, the company director. No interest was charged on this amount. This amount is repayable on demand.

At the balance sheet date the company was owed £192,920 (2024: £192,920) by Weddingbird Ltd, a company controlled by C P S Copping. No interest was charged on this amount. This amount is repayable on demand.

At the balance sheet date the company owed to £70,000 (2024:£60,000) by Mair Ltd, a company controlled by C P S Copping. No interest was charged on this amount. This amount is repayable on demand.

At the balance sheet date the company was owed £2,000 (2024: £2,000) by Natural Fitness Centre Limited, a company controlled by C P S Copping. No interest was charged on this amount. This amount is repayable on demand.

At the balance sheet date the company was owed £3,000 (2024: £3,000) by Longleaf Sussex Limited, a company controlled by C P Copping. No interest was charged on this amount. This amount is repayable on demand.

15.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C P S Copping.