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Company Registration No. 09755138 (England and Wales)
The Bear Trail Ltd Unaudited accounts for the year ended 30 June 2023
The Bear Trail Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
761,259 
735,197 
Investments
100 
100 
761,359 
735,297 
Current assets
Debtors
237,769 
349,462 
Cash at bank and in hand
(37,113)
(39,998)
200,656 
309,464 
Creditors: amounts falling due within one year
(161,391)
(196,492)
Net current assets
39,265 
112,972 
Total assets less current liabilities
800,624 
848,269 
Creditors: amounts falling due after more than one year
(541,149)
(623,522)
Net assets
259,475 
224,747 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
43,728 
43,728 
Profit and loss account
215,647 
180,919 
Shareholders' funds
259,475 
224,747 
For the year ending 30 June 2023 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 28 September 2023 and were signed on its behalf by
Ben Jordan Director Company Registration No. 09755138
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The Bear Trail Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
The Bear Trail Ltd is a private company, limited by shares, registered in England and Wales, registration number 09755138. The registered office is WESTCOTT, CULLOMPTON, EX15 1SA, ENGLAND.
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:
Land & buildings
5% on buildings. No depreciation on land.
Plant & machinery
5% & 25% straight line.
Motor vehicles
20% straight line
Computer equipment
33% straight line.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2022
578,734 
201,234 
45,795 
2,275 
828,038 
Additions
56,850 
14,938 
- 
- 
71,788 
Disposals
- 
- 
(45,795)
- 
(45,795)
At 30 June 2023
635,584 
216,172 
- 
2,275 
854,031 
Depreciation
At 1 July 2022
16,962 
57,237 
16,486 
2,156 
92,841 
Charge for the year
3,818 
12,481 
- 
118 
16,417 
On disposals
- 
- 
(16,486)
- 
(16,486)
At 30 June 2023
20,780 
69,718 
- 
2,274 
92,772 
Net book value
At 30 June 2023
614,804 
146,454 
- 
1 
761,259 
At 30 June 2022
561,772 
143,997 
29,309 
119 
735,197 
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The Bear Trail Ltd Notes to the Accounts for the year ended 30 June 2023
5
Investments
Other investments 
£ 
Valuation at 1 July 2022
100 
Valuation at 30 June 2023
100 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,465 
1,618 
Amounts due from group undertakings etc.
227,304 
339,498 
Other debtors
- 
8,346 
237,769 
349,462 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
18,799 
18,799 
VAT
11,756 
- 
Obligations under finance leases and hire purchase contracts
1,676 
37,667 
Trade creditors
2,593 
994 
Taxes and social security
2,953 
5,373 
Other creditors
- 
56 
Loans from directors
123,614 
133,603 
161,391 
196,492 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
541,149 
623,522 
9
Transactions with related parties
At the year end the company was owed £227,304 (2022: £339,498), by Bear Town Ltd, a wholly owned subsidiary of The Bear Trail Ltd. During the year the company recharged Bear Town Ltd staff wages of £185,859 (2021: £106,979). During the year the company recharged Bear Town Ltd overhead and capital purchase costs of £17,090 (2021: £17,702). During the year Bear Town Ltd repaid £306,178 to The Bear Trail Ltd (2021: £284,048)
10
Average number of employees
During the year the average number of employees was 25 (2022: 25).
- 4 -