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Registered number: 07574230










BEARDED THEORY LTD










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024
 
BEARDED THEORY LTD
REGISTERED NUMBER: 07574230

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
150
150

Creditors: amounts falling due within one year
 5 
(420)
(420)

Net current liabilities
  
 
 
(270)
 
 
(270)

Total assets less current liabilities
  
(270)
(270)

  

Net liabilities
  
(270)
(270)


Capital and reserves
  

Called up share capital 
  
150
150

Profit and loss account
  
(420)
(420)

  
(270)
(270)


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
S P D Akins
Director

Date: 25 September 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1
 
BEARDED THEORY LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

Bearded Theory Ltd is a private company limited by shares and incorporated in England within the United Kingdom. The address of the registered office is given in the company information of these financial statements. The company's registration number is 07574230.
The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention.
The financial statements are prepared in Sterling which is the functional currency of the company and have been rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 


2.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of the estimation means that the actual outcomes could differ from those estimates. There are no significant judgments (apart from those involving estimates) which have had an effect on the amounts recognised in the financial statements.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


Debtors

2024
2023
£
£


Other debtors
150
150



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
420
420

420
420


Page 2
 
BEARDED THEORY LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Related party transactions

The company has taken advantage of the exemption under FRS 102 Section 33.1A Related Party Disclosures from disclosing transactions with other members of the group.


7.


Controlling party

The company's ultimate parent undertaking is SJC 15 Limited.
The largest group in which the results of the company are consolidated is SJC 15 Limited. Consolidated financial statements are available from 2 Lace Market Square, Nottingham, NG1 1PB.
The company is ultimately controlled by G H Akins (Jnr) and S P D Akins by virtue of their joint shareholding in SJC 15 Limited.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 26 September 2025 by Sarah Flear (Senior Statutory Auditor) on behalf of PKF Smith Cooper Audit Limited.

Page 3