Possible reference to the GWR Hotel in Newquay can be found in Oliver Carter's book "An Illustrated History of British Railway Hotels 1838-1983" published by Silver Link Publishing, May 1990. Page 83 states 'Financial involvement also extended to the lending of money to finance hotel projects. More holiday resorts with more hotels and more passenger traffic was business worth encouraging, but hoteliers new to the business often lacked the necessary financial backing and looked elsewhere for help. For example, the GWR came to the assistance of Cornish Hotels Ltd in 1891 with a £2000 loan (repayable over 16 years) for the purchase of the Atlantic Hotel at Newquay.'.
Presumably included in the agreement was an undertaking from the purchasers to rename the premises as the Great Western Hotel?