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Registered number: 15014040 BEVIS ROCKS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BEVIS ROCKS LIMITED REGISTERED NUMBER: 15014040 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
|  |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 6,250,000 |  | 6,247,037 |
|  | 6,250,000 |  | 6,247,037 |
Creditors: amounts falling due within one year | 6 | (4,625,000) |  | (4,622,037) |
Net current assets |  |  | 1,625,000 |  | 1,625,000
Total assets less current liabilities |  |  | 1,625,100 |  | 1,625,100
Net assets |  |  | 1,625,100 |  | 1,625,100
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 200 |  | 200
Share premium account |  |  | 1,624,900 |  | 1,624,900
|  |  | 1,625,100 |  | 1,625,100
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BEVIS ROCKS LIMITED REGISTERED NUMBER: 15014040 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
R H Silver
Director
Date: 25 March 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
BEVIS ROCKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Bevis Rocks Limited is a private company limited by shares and incorporated in England and Wales (registered number: 15014040). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The principal activity of the Company is that of an investment holding company. The financial statements are presented in Sterling, which is the functional currency of the Company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 101 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions under FRS 101: ∙the requirements of IFRS 7 Financial Instruments: Disclosures ∙the requirements of IAS 7 Statement of Cash Flows ∙the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures ∙the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member This information is included in the consolidated financial statements of SG Rocks (UK) Limited as at 31/12/2024 and these financial statements may be obtained from C/O Work.Life, 33 Foley Street, London, England, W1W 7TL.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Creditors
Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method. Page 3
BEVIS ROCKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 100
| At 31 December 2025 | 100
| The shares held in subsidiary companies are secured by way of fixed charge.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 6,250,000 | 6,247,037
|  | 6,250,000 | 6,247,037
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 3,468,750 | 3,468,750
| Other creditors | 1,156,250 | 1,153,287
|  | 4,625,000 | 4,622,037
| The amounts owed to group undertakings are interest-free and repayable on demand.
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BEVIS ROCKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 200 (2024 - 200) Ordinary share capital shares of £1.00 each | 200 | 200
8. | Related party transactions
| The Company owes £4,437,500 to its shareholders. These sums are loaned on an interest-free basis. FRS 101 does not require disclosure of transactions between members of a group provided that any subsidiary which is a party to the transaction is wholly owned by such a member.
9. | Controlling party
The immediate parent company and ultimate controlling party is SG Rocks (UK) Limited a company incorporated in England and Wales (registered number: 14687640), and whose registered office address is C/O Work.Life, 33 Foley Street, London, England, W1W 7TL.
10. | First time adoption of FRS 101 The policies applied under the entity's previous accounting framework are not materially different to FRS 101 and have not impacted on equity or profit or loss.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 25 March 2026 by Daniel Walters (Senior Statutory Auditor) on behalf of Harris and Trotter LLP.
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