1 October 2023 false No description of principal activity Taxfiler 2024.6 11579981business:PrivateLimitedCompanyLtd2023-10-012024-09-30 115799812023-09-30 115799812023-10-012024-09-30 11579981business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 11579981business:FilletedAccounts2023-10-012024-09-30 115799812024-09-30 115799812023-09-30 11579981core:WithinOneYear2024-09-30 11579981core:WithinOneYear2023-09-30 11579981core:AfterOneYear2024-09-30 11579981core:AfterOneYear2023-09-30 11579981core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 11579981core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 11579981core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 11579981core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 11579981core:PreviouslyStatedAmount2024-09-30 11579981core:PreviouslyStatedAmount2023-09-30 11579981business:SmallEntities2023-10-012024-09-30 11579981business:Director22023-10-012024-09-30 11579981countries:EnglandWales2023-10-012024-09-30 11579981business:RegisteredOffice2023-10-012024-09-30 11579981core:PlantMachinery2023-10-012024-09-30 11579981core:MotorVehicles2023-10-012024-09-30 11579981core:FurnitureFittings2023-10-012024-09-30 11579981core:ComputerEquipment2023-10-012024-09-30 11579981core:LandBuildings2023-09-30 11579981core:PlantMachinery2023-09-30 11579981core:MotorVehicles2023-09-30 11579981core:FurnitureFittings2023-09-30 11579981core:ComputerEquipment2023-09-30 11579981core:LandBuildings2023-10-012024-09-30 11579981core:LandBuildings2024-09-30 11579981core:PlantMachinery2024-09-30 11579981core:MotorVehicles2024-09-30 11579981core:FurnitureFittings2024-09-30 11579981core:ComputerEquipment2024-09-30 11579981core:AcceleratedTaxDepreciationDeferredTax2024-09-30 11579981core:AcceleratedTaxDepreciationDeferredTax2023-09-30 115799812022-09-30 115799812022-10-012023-09-30 iso4217:GBP xbrli:pure
Bear Valley Timber Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
454,571 
341,525 
Current assets
Inventories
9,188 
6,116 
Debtors
147,125 
155,353 
Cash at bank and in hand
169,253 
120,532 
325,566 
282,001 
Creditors: amounts falling due within one year
(167,349)
(138,065)
Net current assets
158,217 
143,936 
Total assets less current liabilities
612,788 
485,461 
Creditors: amounts falling due after more than one year
(191,400)
(145,885)
Provisions for liabilities
Deferred tax
(65,461)
(36,010)
Net assets
355,927 
303,566 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
355,827 
303,466 
Shareholders' funds
355,927 
303,566 
For the year ending 30 September 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by
Roanna Christy Claridge Director Company Registration No. 11579981
- 1 -
Bear Valley Timber Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Bear Valley Timber Ltd is a private company, limited by shares, registered in England and Wales, registration number 11579981. The registered office is Churchside, 62 Church Street, Broughton, Kettering, Northamptonshire, NN14 1LU, 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:
Plant & machinery
Straight Line Method over 5 years and over 10 years
Motor vehicles
Straight line method over 5 years
Fixtures & fittings
Straight line method over 5 years
Computer equipment
Straight Line Method over 3 years
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
5,125 
469,619 
73,584 
5,390 
2,990 
556,708 
Additions
5,980 
227,521 
1,800 
232 
757 
236,290 
Disposals
(1,125)
(35,600)
(7,600)
- 
- 
(44,325)
At 30 September 2024
9,980 
661,540 
67,784 
5,622 
3,747 
748,673 
Depreciation
At 1 October 2023
1,655 
176,389 
31,506 
3,243 
2,390 
215,183 
Charge for the year
1,597 
72,219 
13,257 
1,097 
305 
88,475 
On disposals
(188)
(7,206)
(2,162)
- 
- 
(9,556)
At 30 September 2024
3,064 
241,402 
42,601 
4,340 
2,695 
294,102 
Net book value
At 30 September 2024
6,916 
420,138 
25,183 
1,282 
1,052 
454,571 
At 30 September 2023
3,470 
293,230 
42,078 
2,147 
600 
341,525 
- 2 -
Bear Valley Timber Ltd Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
139,937 
148,154 
Accrued income and prepayments
2,760 
2,729 
Other debtors
915 
957 
143,612 
151,840 
Amounts falling due after more than one year
Other debtors
3,513 
3,513 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,644 
10,644 
VAT
39,496 
33,618 
Obligations under finance leases and hire purchase contracts
87,803 
46,476 
Trade creditors
6,635 
12,512 
Taxes and social security
14,562 
18,630 
Other creditors
2,059 
4,730 
Loans from directors
4,825 
10,195 
Accruals
1,325 
1,260 
167,349 
138,065 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,697 
16,851 
Obligations under finance leases and hire purchase contracts
184,703 
129,034 
191,400 
145,885 
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
65,461 
36,010 
2024 
2023 
£ 
£ 
Provision at start of year
36,010 
- 
Charged to the profit and loss account
29,451 
36,010 
Provision at end of year
65,461 
36,010 
9
Capital commitments
2024 
2023 
£ 
£ 
6 HP/Lease Agreements for Equipment payable over 24 - 48 month period
- 3 -
Bear Valley Timber Ltd Notes to the Accounts for the year ended 30 September 2024
10
Average number of employees
During the year the average number of employees was 8 (2023: 9).
- 4 -