REGISTERED NUMBER: 03976601 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 November 2025

for

The Rock Inn Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

44,432

54,497

44,432

54,497

CURRENT ASSETS

Stocks

24,824

22,300

Debtors

6

7,961

30,028

Cash at bank and in hand

320,683

211,676

353,468

264,004

CREDITORS

Amounts falling due within one year

7

305,026

263,742

NET CURRENT ASSETS

48,442

262

TOTAL ASSETS LESS CURRENT LIABILITIES

92,874

54,759

PROVISIONS FOR LIABILITIES

7,087

-

NET ASSETS

85,787

54,759

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

85,785

54,757

SHAREHOLDERS' FUNDS

85,787

54,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 11 August 2026 and were signed on its behalf by:

Mrs S J Callow - Director

D C Langton - Director

1.	STATUTORY INFORMATION

The Rock Inn Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03976601

Registered office:

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

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.

Turnover

Turnover represents amounts derived from ordinary activities and stated after trade discounts and value added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 33 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

150,000

AMORTISATION

At 1 December 2024

and 30 November 2025

150,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 December 2024

236,178

54,626

290,804

Additions

5,677

-

5,677

Disposals

(33,909

)

(4,859

)

(38,768

)

At 30 November 2025

207,946

49,767

257,713

DEPRECIATION

At 1 December 2024

188,252

48,055

236,307

Charge for year

12,325

886

13,211

Eliminated on disposal

(32,045

)

(4,192

)

(36,237

)

At 30 November 2025

168,532

44,749

213,281

NET BOOK VALUE

At 30 November 2025

39,414

5,018

44,432

At 30 November 2024

47,926

6,571

54,497

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

7,961

30,028

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

29,795

33,724

Taxation and social security

92,022

67,598

Other creditors

183,209

162,420

305,026

263,742