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REGISTERED NUMBER: 09275259 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Hotcakes Rock Limited

| Hotcakes Rock Limited (Registered number: 09275259) |

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Hotcakes Rock Limited |

Company Information

for the Year Ended 28 February 2025

| DIRECTORS: | L J Penson

| Mrs L I Penson

| REGISTERED OFFICE: | The Old Stables

| Sutton Manor Farm

| Bishops Sutton

| Alresford

| Hampshire

| SO24 0AA

| REGISTERED NUMBER: | 09275259 (England and Wales)

| ACCOUNTANTS: | Butler & Co Alresford Limited

| Chartered Accountants

| The Old Stables

| Sutton Manor Farm

| Bishops Sutton

| Alresford

| Hampshire

| SO24 0AA

| Hotcakes Rock Limited (Registered number: 09275259) |

Balance Sheet

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,862 |  | 3,725 |  |

Tangible assets | 5 | - |  | - |  |

1,862 |  | 3,725 |  |

CURRENT ASSETS

Debtors | 6 | 103 |  | 588 |  |

Cash at bank and in hand | 443 |  | 100 |  |

546 |  | 688 |  |

CREDITORS

Amounts falling due within one year | 7 | 510 |  | 510 |  |

NET CURRENT ASSETS | 36 |  | 178 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,898 |  | 3,903 |  |

PROVISIONS FOR LIABILITIES | 8 | - |  | 616 |  |

NET ASSETS | 1,898 |  | 3,287 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,798 |  | 3,187 |  |

SHAREHOLDERS' FUNDS | 1,898 |  | 3,287 |  |

| Hotcakes Rock Limited (Registered number: 09275259) |

Balance Sheet - continued

28 February 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 19 January 2026 and were signed on its behalf by:

L J Penson - Director

| Hotcakes Rock Limited (Registered number: 09275259) |

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Hotcakes Rock 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. | 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.

| The financial statements for the period under review have been prepared on a going concern basis. The directors have considered a period of twelve months from the period of approval of these financial statements. On the basis of the above, the directors believe that it is prudent to prepare the accounts on a going concern basis.

| Turnover

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

| 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.

| Furniture design intangibles are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

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

| Office furniture prototypes | - | Straight line over 3 years

| 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 NIL (2024 - NIL).

| Hotcakes Rock Limited (Registered number: 09275259) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 18,628 |  |

| AMORTISATION

| At 1 March 2024 | 14,903 |  |

| Charge for year | 1,863 |  |

| At 28 February 2025 | 16,766 |  |

| NET BOOK VALUE

| At 28 February 2025 | 1,862 |  |

| At 29 February 2024 | 3,725 |  |

| Furniture design intangibles were acquired during the development of new office furniture products, in the form of European Commission registrations and other trademarks. These are being amortised over their estimated useful life of 10 years.

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2024 | 18,560 |  |

| Disposals | (18,560 | ) |

| At 28 February 2025 | - |  |

| DEPRECIATION

| At 1 March 2024 | 18,560 |  |

| Eliminated on disposal | (18,560 | ) |

| At 28 February 2025 | - |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 103 |  | 588 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 510 |  | 510 |  |

| Hotcakes Rock Limited (Registered number: 09275259) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | - |  | 616 |  |

| Deferred |

| tax |

£ |

| Balance at 1 March 2024 | 616 |  |

| Accelerated capital allowances | (616 | ) |

| Balance at 28 February 2025 | - |  |

9. | ULTIMATE CONTROLLING PARTY

| During the period under review, the company was under the control of Mr L J Penson, by virtue of his position as director and 100% shareholder.