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Company No: 03469759 (England and Wales)

# THE ROCK INN (HAYTOR) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

THE ROCK INN (HAYTOR) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

THE ROCK INN (HAYTOR) LIMITED

## COMPANY INFORMATION

For the financial year ended 31 October 2025
THE ROCK INN (HAYTOR) LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 October 2025

DIRECTORS | S Hely-Hutchinson Graves
| CF Hely-Hutchinson Graves (Resigned 10 May 2026)
| OL Hely-Hutchinson Graves

SECRETARY | S Hely-Hutchinson Graves

REGISTERED OFFICE | Ground Floor
| Keble House
| Southernhay Gardens
| Exeter
| Devon
| EX1 1NT
| United Kingdom

COMPANY NUMBER | 03469759 (England and Wales)

ACCOUNTANT | Gravita Western Limited
| Keble House
| Southernhay Gardens
| Exeter
| EX1 1NT
| United Kingdom

THE ROCK INN (HAYTOR) LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 October 2025
THE ROCK INN (HAYTOR) LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 633,875 |  | 653,983
|  | 633,875 |  | 653,983
Current assets |  |  |  |
Stocks | 5 | 7,260 |  | 7,818
Debtors | 6 | 3,661 |  | 2,438
Cash at bank and in hand | 7 | 84,450 |  | 122,439
|  | 95,371 |  | 132,695
Creditors: amounts falling due within one year | 8 | ( 198,149) |  | ( 256,748)
Net current liabilities |  | (102,778) |  | (124,053)
Total assets less current liabilities |  | 531,097 |  | 529,930
Creditors: amounts falling due after more than one year | 9 | ( 49,160) |  | ( 69,312)
Provision for liabilities |  | ( 9,121) |  | ( 8,156)
Net assets |  | 472,816 |  | 452,462
Capital and reserves |  |  |  |
Called-up share capital | 10 | 100 |  | 100
Profit and loss account |  | 472,716 |  | 452,362
Total shareholders' funds |  | 472,816 |  | 452,462

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

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of The Rock Inn (Haytor) Limited (registered number: 03469759) were approved and authorised for issue by the Board of Directors on 24 July 2026. They were signed on its behalf by:

S Hely-Hutchinson Graves Director |

THE ROCK INN (HAYTOR) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
THE ROCK INN (HAYTOR) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

The Rock Inn (Haytor) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor, Keble House, Southernhay Gardens, Exeter, Devon, EX1 1NT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position 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.

##### Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1999, has been fully amortised evenly over its estimated useful life of ten years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Vehicles | 25 % reducing balance
Fixtures and fittings | 20 % reducing balance

##### Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

##### Cash and cash equivalents

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of it's liabilities.

##### Pension

The company operates a defined contribution pension scheme for staff. Contributions are expensed as they become payable.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 19 |  | 19

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 November 2024 | 110,000 |  | 110,000
At 31 October 2025 | 110,000 |  | 110,000
Accumulated amortisation |  |  |
At 01 November 2024 | 110,000 |  | 110,000
At 31 October 2025 | 110,000 |  | 110,000
Net book value |  |  |
At 31 October 2025 | 0 |  | 0
At 31 October 2024 | 0 |  | 0

#### 4. Tangible assets

| Land and buildings |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 November 2024 | 847,265 |  | 48,163 |  | 109,224 |  | 1,004,652
Additions | 0 |  | 0 |  | 2,803 |  | 2,803
At 31 October 2025 | 847,265 |  | 48,163 |  | 112,027 |  | 1,007,455
Accumulated depreciation |  |  |  |  |  |  |
At 01 November 2024 | 236,931 |  | 25,586 |  | 88,152 |  | 350,669
Charge for the financial year | 12,945 |  | 5,644 |  | 4,322 |  | 22,911
At 31 October 2025 | 249,876 |  | 31,230 |  | 92,474 |  | 373,580
Net book value |  |  |  |  |  |  |
At 31 October 2025 | 597,389 |  | 16,933 |  | 19,553 |  | 633,875
At 31 October 2024 | 610,334 |  | 22,577 |  | 21,072 |  | 653,983

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks (secured) | 7,260 |  | 7,818

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 3,661 |  | 2,438

#### 7. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 84,450 |  | 122,439

#### 8. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 19,795 |  | 23,081
Trade creditors | 18,875 |  | 21,431
Taxation and social security | 54,928 |  | 48,930
Other creditors | 104,551 |  | 163,306
| 198,149 |  | 256,748

#### 9. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 49,160 |  | 69,312

#### 10. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 11. Financial commitments

#### 12. LEASING AGREEMENTS

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

| 2025 |  | 2024
| £ |  | £
Within one year | 2,232 |  | 2,232
Between one and five years | 4,278 |  | 6,510

#### 13. SECURED DEBTS

The following secured debts are included within creditors:

| 2025 |  | 2024
| £ |  | £
Bank loans | 68,955 |  | 92,393

There is a charge on the freehold property between the company and Lloyds Bank PLC.
There are fixed and floating charges over the assets of the company between the company and Lloyds Bank PLC.