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REGISTERED NUMBER: 13672103 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

BEAR HUNT BOOKS AND TOYS LIMITED

BEAR HUNT BOOKS AND TOYS LIMITED (REGISTERED NUMBER: 13672103)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

BEAR HUNT BOOKS AND TOYS LIMITED

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Ms S E Peters
Ms M E D Peters





REGISTERED OFFICE: Unit 1
2 Church Road
Bebington
Wirral
Merseyside
CH63 7PH





REGISTERED NUMBER: 13672103 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

BEAR HUNT BOOKS AND TOYS LIMITED (REGISTERED NUMBER: 13672103)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,276 5,719

CURRENT ASSETS
Stocks 8,796 9,339
Debtors 5 9,601 3,414
Prepayments and accrued income 3,708 2,135
Cash at bank and in hand 3,349 2,681
25,454 17,569
CREDITORS
Amounts falling due within one year 6 118,238 97,925
NET CURRENT LIABILITIES (92,784 ) (80,356 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(88,508

)

(74,637

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (88,608 ) (74,737 )
SHAREHOLDERS' FUNDS (88,508 ) (74,637 )

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 directors acknowledge their 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 Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:




Ms S E Peters - Director



Ms M E D Peters - Director


BEAR HUNT BOOKS AND TOYS LIMITED (REGISTERED NUMBER: 13672103)

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

1. STATUTORY INFORMATION

Bear Hunt Books and Toys Limited 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
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

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 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 year 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 2 ) .

BEAR HUNT BOOKS AND TOYS LIMITED (REGISTERED NUMBER: 13672103)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 November 2022
and 31 October 2023 5,839 1,571 216 7,626
DEPRECIATION
At 1 November 2022 1,460 393 54 1,907
Charge for year 1,095 294 54 1,443
At 31 October 2023 2,555 687 108 3,350
NET BOOK VALUE
At 31 October 2023 3,284 884 108 4,276
At 31 October 2022 4,379 1,178 162 5,719

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 8,281 1,496
Other debtors 1,320 1,918
9,601 3,414

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 11,216 6,845
Trade creditors 19,575 14,450
Taxation and social security - 78
Other creditors 87,447 76,552
118,238 97,925

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. RESERVES
Retained
earnings
£   

At 1 November 2022 (74,737 )
Deficit for the year (13,871 )
At 31 October 2023 (88,608 )

BEAR HUNT BOOKS AND TOYS LIMITED (REGISTERED NUMBER: 13672103)

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

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 October 2023 and the period ended 31 October 2022:

31.10.23 31.10.22
£    £   
Ms S E Peters
Balance outstanding at start of year (33,299 ) -
Amounts advanced 568 9,734
Amounts repaid (3,925 ) (43,033 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (36,656 ) (33,299 )

Ms M E D Peters
Balance outstanding at start of year (33,065 ) -
Amounts advanced 558 9,818
Amounts repaid (5,084 ) (42,883 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (37,591 ) (33,065 )

10. ULTIMATE CONTROLLING PARTY

In the opinion of the directors there is no ultimate controlling party

11. GOING CONCERN

The directors consider the going concern basis of preparing the accounts appropriate having considered the period beyond the next 12 months of trading.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bear Hunt Books and Toys Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bear Hunt Books and Toys Limited for the year ended 31 October 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bear Hunt Books and Toys Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bear Hunt Books and Toys Limited and state those matters that we have agreed to state to the Board of Directors of Bear Hunt Books and Toys Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bear Hunt Books and Toys Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bear Hunt Books and Toys Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bear Hunt Books and Toys Limited. You consider that Bear Hunt Books and Toys Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bear Hunt Books and Toys Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


31 July 2024