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Company Registration No. 03723040 (England and Wales)
Black Bear Garage Limited Unaudited accounts for the year ended 31 July 2023
Black Bear Garage Limited Unaudited accounts Contents
Page
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Black Bear Garage Limited Company Information for the year ended 31 July 2023
Director
Mr D Parker
Company Number
03723040 (England and Wales)
Registered Office
Black Bear Garage Station Road Latchford Warrington WA4 1JT United Kingdom
Accountants
G E Accountancy Ltd 4 Braithwaite Shevington Wigan Lancashire WN68BP
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Black Bear Garage Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,300 
1,682 
Current assets
Debtors
4,135 
2,988 
Cash at bank and in hand
9,508 
30,206 
13,643 
33,194 
Creditors: amounts falling due within one year
20,120 
(34,850)
Net current assets/(liabilities)
33,763 
(1,656)
Net assets
36,063 
26 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
36,062 
25 
Shareholders' funds
36,063 
26 
For the year ending 31 July 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 23 April 2024 and were signed on its behalf by
Mr D Parker Director Company Registration No. 03723040
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Black Bear Garage Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Black Bear Garage Limited is a private company, limited by shares, registered in England and Wales, registration number 03723040. The registered office is Black Bear Garage Station Road, Latchford, Warrington, WA4 1JT, United Kingdom.
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:
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
5,889 
898 
6,787 
Additions
1,285 
- 
1,285 
At 31 July 2023
7,174 
898 
8,072 
Depreciation
At 1 August 2022
4,805 
300 
5,105 
Charge for the year
547 
120 
667 
At 31 July 2023
5,352 
420 
5,772 
Net book value
At 31 July 2023
1,822 
478 
2,300 
At 31 July 2022
1,084 
598 
1,682 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,135 
2,426 
Other debtors
- 
562 
4,135 
2,988 
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Black Bear Garage Limited Notes to the Accounts for the year ended 31 July 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
9,418 
- 
Trade creditors
6,296 
5,164 
Amounts owed to group undertakings and other participating interests
(46,057)
- 
Taxes and social security
9,023 
6,422 
Other creditors
- 
1,022 
Loans from directors
- 
22,242 
Accruals
1,200 
- 
(20,120)
34,850 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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