Company No: 03469759 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

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

	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

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.