REGISTERED NUMBER: 08801443 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

WEST ROCKS MANAGEMENT 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:

08801443 (England and Wales)

ACCOUNTANTS:

Advanta

Chartered Accountants

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

FIXED ASSETS

Tangible assets

4

22,784

26,593

CURRENT ASSETS

Stocks

5

5,000

5,000

Debtors

6

324,204

303,172

Cash at bank and in hand

115,930

3,060

445,134

311,232

CREDITORS

Amounts falling due within one year

7

647,409

504,865

NET CURRENT LIABILITIES

(202,275

)

(193,633

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(179,491

)

(167,040

)

CREDITORS

Amounts falling due after more than one year

8

(41,604

)

(42,512

)

PROVISIONS FOR LIABILITIES

10

(3,762

)

(6,648

)

NET LIABILITIES

(224,857

)

(216,200

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(224,858

)

(216,201

)

SHAREHOLDERS' FUNDS

(224,857

)

(216,200

)

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 Management 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

Going concern

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.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

The validity of the going concern basis depends upon the continued support of the company directors and creditors. The directors are not aware of any reason why this support should not be forthcoming.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant & machinery

-

25% on reducing balance

Furniture,fittings & equipment

-

25% on reducing balance

Computer equipment

-

Over 3 years

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Furniture,fittings

Computer

machinery

& equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2024

22,961

143,166

2,435

168,562

Additions

3,971

-

-

3,971

At 31 March 2025

26,932

143,166

2,435

172,533

DEPRECIATION

At 1 April 2024

20,425

119,664

1,880

141,969

Charge for year

1,626

5,876

278

7,780

At 31 March 2025

22,051

125,540

2,158

149,749

NET BOOK VALUE

At 31 March 2025

4,881

17,626

277

22,784

At 31 March 2024

2,536

23,502

555

26,593

5.

STOCKS

2025

2024

£

£

Stocks

5,000

5,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,865

3,860

Amounts owed by associated undertakings

305,142

295,741

Other debtors

13,121

2,421

Prepayments

76

1,150

324,204

303,172

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,444

5,242

Trade creditors

19,622

9,365

Amounts owed to associated undertakings

480,562

437,852

Tax

4

4

PAYE

46,230

34,649

VAT

5,063

3,535

Other creditors

7,508

8,142

Directors' current accounts

75,928

886

Accrued expenses

6,048

5,190

647,409

504,865

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,229

5,206

Bank loans - 2-5 years

10,859

10,811

Bank loans more 5 yr by instal

25,516

26,495

41,604

42,512

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

25,516

26,495

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

4,500

4,500

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Deferred tax

5,696

6,648

Deferred tax on losses

(1,934

)

-

3,762

6,648

Deferred

tax

£

Balance at 1 April 2024

6,648

Provided during year

(952

)

Tax losses carried forward

(1,934

)

Balance at 31 March 2025

3,762

11.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of West Rocks Hotel Ltd whose registered office is 29 Gildredge Road, Eastbourne, East Sussex, BN21 4RU.

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

At the balance sheet date the company owed £113,000 (2024: £113,000) to Springbird 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 £253,570 (2024: £242,468) by Devonshire General Stores 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 £7,261 (2024: £21,461) 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 £7,145 (2024: owed by £3,155) to Natural Fitness Centre 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 £22,892 (2024: £23,892) by Longleaf Sussex 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 £21,419 (2024 £4,765) by Seafood & More 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 owed £10,000 (2024 £10,000) to Mair Limited, a company controlled by C P S Copping. No interest was charged on this amount. This amount is repayable on demand.