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REGISTERED NUMBER: 14341940 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

7TH SEPTEMBER 2022 TO 30TH SEPTEMBER 2023

FOR

BEAR TREES LTD

BEAR TREES LTD (REGISTERED NUMBER: 14341940)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 7TH SEPTEMBER 2022 TO 30TH SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEAR TREES LTD

COMPANY INFORMATION
FOR THE PERIOD 7TH SEPTEMBER 2022 TO 30TH SEPTEMBER 2023







DIRECTOR: E B T Bainbridge





REGISTERED OFFICE: Tadpoles Farm Cottage
Taynton
Burford
Oxfordshire
OX18 4TZ





REGISTERED NUMBER: 14341940 (England and Wales)





ACCOUNTANTS: Martin and Company
Two Brewers House
50 North Street
Thame
Oxfordshire
OX9 3BH

BEAR TREES LTD (REGISTERED NUMBER: 14341940)

BALANCE SHEET
30TH SEPTEMBER 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 48,012

CURRENT ASSETS
Stocks 5 525
Debtors 6 16,928
Cash at bank 700
18,153
CREDITORS
Amounts falling due within one year 7 77,047
NET CURRENT LIABILITIES (58,894 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(10,882

)

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings (10,883 )
(10,882 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th September 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 10th April 2024 and were signed by:





E B T Bainbridge - Director


BEAR TREES LTD (REGISTERED NUMBER: 14341940)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 7TH SEPTEMBER 2022 TO 30TH SEPTEMBER 2023


1. STATUTORY INFORMATION

Bear Trees 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 - 15% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

BEAR TREES LTD (REGISTERED NUMBER: 14341940)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 7TH SEPTEMBER 2022 TO 30TH SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
Additions 35,022 20,000 1,462 56,484
At 30th September 2023 35,022 20,000 1,462 56,484
DEPRECIATION
Charge for period 5,253 3,000 219 8,472
At 30th September 2023 5,253 3,000 219 8,472
NET BOOK VALUE
At 30th September 2023 29,769 17,000 1,243 48,012

5. STOCKS
£   
Work-in-progress 525

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 6,070
Other debtors 10,858
16,928

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 1,690
Taxation and social security 810
Other creditors 74,547
77,047