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Company registration number:
03313273
White Rock Hotels Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2025
White Rock Hotels Limited
Statement of Financial Position
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 49,795 |  | 64,643 |
Current assets |  |  |  |  |
Debtors | 6 | 4,485 |  | 2,894 |
Cash at bank and in hand |  | 8,214 |  | 11,060 |
|  | 12,699 |  | 13,954 |
Creditors: amounts falling due within one year | 7 | (22,169 | ) | (55,202 | )
Net current liabilities |  | (9,470 | ) | (41,248 | )
Total assets less current liabilities |  | 40,325 |  | 23,395 |
Creditors: amounts falling due after more than one year | 8 | (791,006 | ) | (796,609 | )
Net liabilities |  | (750,681 | ) | (773,214 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | (750,781 | ) | (773,314 | )
Shareholders deficit |  | (750,681 | ) | (773,214 | )

For the year ending
31 December 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 financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
2 June 2026
, and are signed on behalf of the board by:

S Landwehr
Director

Company registration number:
03313273
White Rock Hotels Limited
Notes to the Financial Statements
Year ended
31 December 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
9 White Rock Road
,
Hastings
,
East Sussex
,
TN34 1LE
, .
The principal activity of the company is that of hoteliers.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the presentation and functional currency of the company.
The following accounting policies have been applied consistently throughout the year.

## Going concern

At the balance sheet date the company made a profit of £22,533 and had a net balance sheet deficit of £750,681 (2024 - £773,214). The director and the other creditors will continue to provide their support to the company and will not demand repayment of the balance due to them of £791,006 (2024 - £791,958) for the foreseeable future. The director considers that the company is a going concern and therefore has prepared the financial statements on this basis.

## Judgements and key sources of estimation uncertainty

The company makes certain estimates and assumptions regarding the future. Estimates and judgements are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period are discussed below.
- Useful lives of depreciable assets
Management reviews the useful lives of depreciable assets at each reporting date to ensure that the useful lives represent a reasonable estimate of likely period of benefit to the Company. Actual useful lives, however, may vary due to unforseen events.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings | 25% reducing balance
Fixtures, fittings and equipment | 25% reducing balance
Motor vehicles | 25% reducing balance

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was
8
(2024:
8.00
).

## 5 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 January 2025 | 288,035 |  | 199,056 |  | 487,091 |
Additions | 1,750 |  | - |  | 1,750 |
At 31 December 2025 | 289,785 |  | 199,056 |  | 488,841 |
Depreciation |  |  |  |  |  |
At 1 January 2025 | 235,288 |  | 187,160 |  | 422,448 |
Charge | 13,624 |  | 2,974 |  | 16,598 |
At 31 December 2025 | 248,912 |  | 190,134 |  | 439,046 |
Carrying amount |  |  |  |  |  |
At 31 December 2025 | 40,873 |  | 8,922 |  | 49,795 |
At 31 December 2024 | 52,747 |  | 11,896 |  | 64,643 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 2,599 |  | 1,051 |
Other debtors | 1,886 |  | 1,843 |
| 4,485 |  | 2,894 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 4,397 |  | 10,133 |
Trade creditors | 5,150 |  | 5,764 |
Taxation and social security | 8,787 |  | 6,505 |
Other creditors | 3,835 |  | 32,800 |
| 22,169 |  | 55,202 |

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | - |  | 4,651 |
Other creditors | 791,006 |  | 791,958 |
| 791,006 |  | 796,609 |

In 2020, the company took out a loan of £50,000 with Natwest Bank. This is a 6 year capital repayment loan with interest charged at 2.5% per annum. The balance of the loan as at the year end was £4,397 (2024 - £14,784) and the facility is supported by the Bounce Back Loan Scheme.

## 9 Related party transactions

As at the year end the company owed the director Mrs S Landwehr £189,195 (2024 - £189,195). No interest is charged on the director's loan account balance.
As at the year end the company owed to Studienreisen England Tours GmbH £3,811 (2024 - £3,811), a company controlled by the director's husband, Mr H Abeling.
As at the year end the company owed to the director's husband, Mr H Abeling £598,000 (2024 - £589,952).

## 10 Controlling party

The ultimate controlling party is the director, Ms S Landwehr by virtue of a 100% shareholding of the issued ordinary share capital.