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Registration number: 09091412

Bristol Rocks Tavern Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Bristol Rocks Tavern Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Bristol Rocks Tavern Limited

Company Information

Director | T O Gape

Registered office | 40 Winterstoke Road Bristol BS3 2NW

Accountants | CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Bristol Rocks Tavern Limited

(Registration number: 09091412)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Tangible assets | 4 | 1,428 | 758
Current assets |  |  |
Debtors | 5 | 618 | 2,452
Cash at bank and in hand |  | 18,375 | 10,502
|  | 18,993 | 12,954
Creditors: Amounts falling due within one year | 6 | (28,780) | (87,130)
Net current liabilities |  | (9,787) | (74,176)
Total assets less current liabilities |  | (8,359) | (73,418)
Creditors: Amounts falling due after more than one year | 6 | (130,716) | (44,940)
Net liabilities |  | (139,075) | (118,358)
Capital and reserves |  |  |
Called up share capital | 7 | 10 | 10
Retained earnings |  | (139,085) | (118,368)
Shareholders' deficit |  | (139,075) | (118,358)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 January 2026

T O Gape Director

Bristol Rocks Tavern Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
40 Winterstoke Road
Bristol
BS3 2NW

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis which assumes the continued support of the director and parent company meeting all liabilities as they fall due.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and fittings | 33% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making allowances for obsolete and slow moving items.

Bristol Rocks Tavern Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 15 (2024 - 16).

Bristol Rocks Tavern Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 1,962 | 1,962
Additions | 877 | 877
At 31 March 2025 | 2,839 | 2,839
Depreciation
At 1 April 2024 | 1,204 | 1,204
Charge for the year | 207 | 207
At 31 March 2025 | 1,411 | 1,411
Carrying amount
At 31 March 2025 | 1,428 | 1,428
At 31 March 2024 | 758 | 758

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 618 | 2,452
| 618 | 2,452

Bristol Rocks Tavern Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 6,324 | 6,336
Trade creditors |  | 8,530 | 9,730
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | - | 58,923
Taxation and social security |  | 6,592 | 4,912
Accruals and deferred income |  | 287 | -
Other creditors |  | 7,047 | 7,229
|  | 28,780 | 87,130

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 26,417 | 32,742
Other non-current financial liabilities |  | 104,299 | 12,198
|  | 130,716 | 44,940

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 10 | 10 | 10 | 10

Bristol Rocks Tavern Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 26,417 | 32,742

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 6,324 | 6,336

9 | Related party transactions

As at the reporting date the company owed £104,299 (2024 - £71,120) to other group companies.

10 | Parent and ultimate parent undertaking

The company's immediate parent is Flashpoint Climbing Group Limited, incorporated in England and Wales.