I'm normaly not a great fan of staying in hotels in British sea-side towns from past experience. However The Rooms were a very pleasant departure from the norm.
The B&B is a sizeable Victorian house about 2 minutes walk from the centre of Lytham with its good restaurants and tidy sea front. There proved to be no problem parking on the road outside (at least in October) .
On arrival I was made to feel very welcome by the very friendly owners and offered a beer or wine. In contrast to the Victorian exterior, the interior is decorated to the latest styles and only contains a handful of rooms. My room had a 40" flat screen TV / DVD player, iPod dock, WiFi, electronically controlled mood lighting, wet room with drench shower and separate personal shower head (no bath, which is not a problem for me). There were also tea and coffee facilities in the room with free bottled water and buscuits replaced each day. Despite my room facing the main road little noise got through the modern glazing.
Given the location of The Rooms, the fact that it is B&B rather than a full service hotel should not be a problem to anyone because of the range of local restaurants in easy walking distance. I do not believe they have a lift, so bear that in mind if you have a disability.
Their speciality is their breakfast and can provide a lot of personally tailored breakfast options. I had their fruit smoothies and cooked breakfast - don't expect large portions, the emphasis is on the quality of the food rather than shear quantity - though I suspect if you want more they will be happy to oblige.
Yes this will cost you more than a normal B&B, but I regard it as a stylish and personal alternative to a higher-end modern hotel rather than competing directly with your average B&B.
I have already recommended it to my work colleagues should they be visiting the area.