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REGISTERED NUMBER: 13678601 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Bear Grills @ Ltd

Bear Grills @ Ltd (Registered number: 13678601)

Contents of the Financial Statements
for the Year Ended 31 October 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Bear Grills @ Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTOR: L R O Wilton



REGISTERED OFFICE: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
GL3 3RS



REGISTERED NUMBER: 13678601 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Virgin Money (Clydesdale Bank)
Symington House
7 North Avenue
Clydebank Business Park
Clydebank
G81 2NT

Bear Grills @ Ltd (Registered number: 13678601)

Statement of Financial Position
31 October 2023

31/10/23 31/10/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,548 6,402

CURRENT ASSETS
Stocks 600 1,000
Debtors 5 2,743 1,265
Cash at bank and in hand 3,337 3,048
6,680 5,313
CREDITORS
Amounts falling due within one year 6 9,788 9,590
NET CURRENT LIABILITIES (3,108 ) (4,277 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,440

2,125

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 2,340 2,025
SHAREHOLDERS' FUNDS 2,440 2,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 February 2024 and were signed by:





L R O Wilton - Director


Bear Grills @ Ltd (Registered number: 13678601)

Notes to the Financial Statements
for the Year Ended 31 October 2023


1. STATUTORY INFORMATION

Bear Grills @ Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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
Computer equipment - Straight line over 3 years

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 statement of financial position date.

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.

Going concern
Despite net current liabilities of £3,108 at 31 October 2023 (2022 - £4,277), the financial statements have been prepared on a going concern basis. The director has reviewed the future cash flows of the business and has expressed his intention to financially support the company for the foreseeable future, deeming the going concern basis to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Bear Grills @ Ltd (Registered number: 13678601)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 November 2022 7,930 683 8,613
Additions 794 396 1,190
At 31 October 2023 8,724 1,079 9,803
Depreciation
At 1 November 2022 1,983 228 2,211
Charge for year 1,685 359 2,044
At 31 October 2023 3,668 587 4,255
Net book value
At 31 October 2023 5,056 492 5,548
At 31 October 2022 5,947 455 6,402

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/23 31/10/22
£    £   
Trade debtors 2,701 1,223
Other debtors 42 42
2,743 1,265

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/23 31/10/22
£    £   
Trade creditors 80 560
Taxation and social security 7,226 4,956
Other creditors 2,482 4,074
9,788 9,590

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/10/23 31/10/22
value: £    £   
100 Ordinary £1 100 100

8. RELATED PARTY DISCLOSURES

L R O WIlton
Director

The director has loaned funds to the company. At 31 October 2023, the company owed the director £44 (2022 - £2,836). The loan is interest free and has no fixed repayment terms.