IRIS Accounts Production v25.2.0.378 11749442 Board of Directors 1.2.24 31.1.25 31.1.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11749442 2024-01-31 11749442 2025-01-31 11749442 2024-02-01 2025-01-31 11749442 2023-01-31 11749442 2023-02-01 2024-01-31 11749442 2024-01-31 11749442 ns15:EnglandWales 2024-02-01 2025-01-31 11749442 ns14:PoundSterling 2024-02-01 2025-01-31 11749442 ns10:Director1 2024-02-01 2025-01-31 11749442 ns10:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11749442 ns10:SmallEntities 2024-02-01 2025-01-31 11749442 ns10:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11749442 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-01 2025-01-31 11749442 ns10:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11749442 ns10:FullAccounts 2024-02-01 2025-01-31 11749442 ns10:OrdinaryShareClass1 2024-02-01 2025-01-31 11749442 ns10:OrdinaryShareClass2 2024-02-01 2025-01-31 11749442 ns10:OrdinaryShareClass3 2024-02-01 2025-01-31 11749442 ns10:Director2 2024-02-01 2025-01-31 11749442 ns10:RegisteredOffice 2024-02-01 2025-01-31 11749442 ns5:CurrentFinancialInstruments 2025-01-31 11749442 ns5:CurrentFinancialInstruments 2024-01-31 11749442 ns5:Non-currentFinancialInstruments 2025-01-31 11749442 ns5:Non-currentFinancialInstruments 2024-01-31 11749442 ns5:ShareCapital 2025-01-31 11749442 ns5:ShareCapital 2024-01-31 11749442 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 11749442 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 11749442 ns5:LeaseholdImprovements 2024-02-01 2025-01-31 11749442 ns5:PlantMachinery 2024-02-01 2025-01-31 11749442 ns5:FurnitureFittings 2024-02-01 2025-01-31 11749442 ns5:ComputerEquipment 2024-02-01 2025-01-31 11749442 ns5:LeaseholdImprovements 2024-01-31 11749442 ns5:PlantMachinery 2024-01-31 11749442 ns5:FurnitureFittings 2024-01-31 11749442 ns5:ComputerEquipment 2024-01-31 11749442 ns5:LeaseholdImprovements 2025-01-31 11749442 ns5:PlantMachinery 2025-01-31 11749442 ns5:FurnitureFittings 2025-01-31 11749442 ns5:ComputerEquipment 2025-01-31 11749442 ns5:LeaseholdImprovements 2024-01-31 11749442 ns5:PlantMachinery 2024-01-31 11749442 ns5:FurnitureFittings 2024-01-31 11749442 ns5:ComputerEquipment 2024-01-31 11749442 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 11749442 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-01-31 11749442 ns5:WithinOneYear 2025-01-31 11749442 ns5:WithinOneYear 2024-01-31 11749442 ns5:BetweenOneFiveYears 2025-01-31 11749442 ns5:BetweenOneFiveYears 2024-01-31 11749442 ns5:AllPeriods 2025-01-31 11749442 ns5:AllPeriods 2024-01-31 11749442 ns10:OrdinaryShareClass1 2025-01-31 11749442 ns10:OrdinaryShareClass2 2025-01-31 11749442 ns10:OrdinaryShareClass3 2025-01-31

REGISTERED NUMBER: 11749442 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 January 2025 |

| for |

| Blue Bear Bookshop Ltd |

| Blue Bear Bookshop Ltd (Registered number: 11749442) |

Contents of the Financial Statements

for the Year Ended 31 January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Blue Bear Bookshop Ltd |

Company Information

for the Year Ended 31 January 2025

| DIRECTORS: | Ms S E Dobies

| N O Schuller

| REGISTERED OFFICE: | 1 High Street

| Hartley Wintney

| Hook

| Hampshire

| RG27 8PE

| REGISTERED NUMBER: | 11749442 (England and Wales)

| ACCOUNTANTS: | Lane Monnington Welton

| Chartered Accountants

| Riverside View

| Basing Road

| Old Basing

| Basingstoke

| Hampshire

| RG24 7AL

| Blue Bear Bookshop Ltd (Registered number: 11749442) |

Balance Sheet

31 January 2025

| 31.1.25 | 31.1.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,682 |  | 35,928 |  |

CURRENT ASSETS

Stocks | 15,000 |  | 26,310 |  |

Debtors | 5 | 43,000 |  | 33,819 |  |

Cash at bank | - |  | 704 |  |

58,000 |  | 60,833 |  |

CREDITORS

Amounts falling due within one year | 6 | 326,575 |  | 317,536 |  |

NET CURRENT LIABILITIES | (268,575 | ) | (256,703 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (264,893 | ) | (220,775 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | 13,627 |  | 18,690 |  |

NET LIABILITIES | (278,520 | ) | (239,465 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 12 |  | 12 |  |

Retained earnings | (278,532 | ) | (239,477 | ) |

SHAREHOLDERS' FUNDS | (278,520 | ) | (239,465 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

| Blue Bear Bookshop Ltd (Registered number: 11749442) |

Balance Sheet - continued

31 January 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

N O Schuller - Director

| Blue Bear Bookshop Ltd (Registered number: 11749442) |

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| Blue Bear Bookshop 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.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% 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.

| Financial instruments

| Debtors and creditors payable/receivable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Blue Bear Bookshop Ltd (Registered number: 11749442) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Impairment

| Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

| Going concern

| The accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 6 ) .

| Blue Bear Bookshop Ltd (Registered number: 11749442) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 February 2024 | 47,702 |  | 19,194 |  | 17,871 |  | 4,465 |  | 89,232 |  |

| Additions | 3,721 |  | - |  | - |  | 500 |  | 4,221 |  |

| Disposals | (47,702 | ) | (19,194 | ) | (17,871 | ) | (4,465 | ) | (89,232 | ) |

| At 31 January 2025 | 3,721 |  | - |  | - |  | 500 |  | 4,221 |  |

| DEPRECIATION

| At 1 February 2024 | 23,850 |  | 12,748 |  | 13,136 |  | 3,570 |  | 53,304 |  |

| Charge for year | 372 |  | - |  | - |  | 167 |  | 539 |  |

| Eliminated on disposal | (23,850 | ) | (12,748 | ) | (13,136 | ) | (3,570 | ) | (53,304 | ) |

| At 31 January 2025 | 372 |  | - |  | - |  | 167 |  | 539 |  |

| NET BOOK VALUE

| At 31 January 2025 | 3,349 |  | - |  | - |  | 333 |  | 3,682 |  |

| At 31 January 2024 | 23,852 |  | 6,446 |  | 4,735 |  | 895 |  | 35,928 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Trade debtors | 850 |  | 255 |  |

| Other debtors | 42,150 |  | 33,564 |  |

43,000 |  | 33,819 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Bank loans and overdrafts | 34,961 |  | 10,000 |  |

| Trade creditors | 398 |  | 628 |  |

| Taxation and social security | 5,987 |  | 116 |  |

| Other creditors | 285,229 |  | 306,792 |  |

326,575 |  | 317,536 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Bank loans | 13,627 |  | 18,690 |  |

| Blue Bear Bookshop Ltd (Registered number: 11749442) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.1.25 |  | 31.1.24

£ | £ |

| Within one year | 20,000 |  | 37,500 |  |

| Between one and five years | 71,667 |  | - |  |

91,667 |  | 37,500 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.25 |  | 31.1.24

| value: | £ | £ |

| 10 | Ordinary A | £1 | 10 |  | 10 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

| 1 | Ordinary C | £1 | 1 |  | 1 |  |

12 |  | 12 |  |