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Company Registration No. 05868810 (England and Wales)
Cornish Rock Tors Limited Unaudited accounts for the year ended 30 November 2025
Cornish Rock Tors Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cornish Rock Tors Limited Company Information for the year ended 30 November 2025
Director
Hugo Brown
Company Number
05868810 (England and Wales)
Registered Office
21 Victoria Park Road EXETER Devon EX2 4NT United Kingdom
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Cornish Rock Tors Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
17,920
21,647
Current assets
Inventories
1,775
1,572
Debtors
5
2,328
2,328
Cash at bank and in hand
7,360
7,175
11,463
11,075
Creditors: amounts falling due within one year
6
(25,375)
(27,233)
Net current liabilities
(13,912)
(16,158)
Net assets
4,008
5,489
Capital and reserves
Called up share capital
2
2
Profit and loss account
4,006
5,487
Shareholders' funds
4,008
5,489
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 August 2026 and were signed on its behalf by
Hugo Brown Director Company Registration No. 05868810
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Cornish Rock Tors Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Cornish Rock Tors Limited is a private company, limited by shares, registered in England and Wales, registration number 05868810. The registered office is 21 Victoria Park Road, EXETER, Devon, EX2 4NT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
116,939
18,995
135,934
Additions
753
-
753
At 30 November 2025
117,692
18,995
136,687
Depreciation
At 1 December 2024
98,887
15,400
114,287
Charge for the year
3,761
719
4,480
At 30 November 2025
102,648
16,119
118,767
Net book value
At 30 November 2025
15,044
2,876
17,920
At 30 November 2024
18,052
3,595
21,647
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
2,328
2,328
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Cornish Rock Tors Limited Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
241
372
Trade creditors
5,160
3,763
Other creditors
10,863
19,189
Loans from directors
7,261
3,909
Accruals
1,850
-
25,375
27,233
7
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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