REGISTERED NUMBER: 06905062 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

JD BEAR HOLDING COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Dhillon

REGISTERED OFFICE:

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

REGISTERED NUMBER:

06905062 (England and Wales)

ACCOUNTANTS:

Saxon & Co Accountants Ltd

Chartered Certified Accountants

Kings Chambers

Queens Cross

High Street

Dudley

West Midlands

DY1 1QT

FIXED ASSETS

Investments

4

4

4

Investment property

5

1,104,242

1,031,672

1,104,246

1,031,676

CURRENT ASSETS

Cash at bank

154,243

242,807

CREDITORS

Amounts falling due within one year

6

191,261

209,766

NET CURRENT (LIABILITIES)/ASSETS

(37,018

)

33,041

TOTAL ASSETS LESS CURRENT LIABILITIES

1,067,228

1,064,717

CREDITORS

Amounts falling due after more than one year

7

(677,577

)

(680,391

)

PROVISIONS FOR LIABILITIES

8

(6,906

)

(21,764

)

NET ASSETS

382,745

362,562

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

20,718

70,516

Retained earnings

9

361,927

291,946

SHAREHOLDERS' FUNDS

382,745

362,562

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

J Dhillon - Director

1.	STATUTORY INFORMATION

JD Bear Holding Company 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

4

NET BOOK VALUE

At 31 March 2025

4

At 31 March 2024

4

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,031,672

Additions

132,003

Revaluations

(59,433

)

At 31 March 2025

1,104,242

NET BOOK VALUE

At 31 March 2025

1,104,242

At 31 March 2024

1,031,672

Fair value at 31 March 2025 is represented by:

£

Valuation in 2021

87,057

Valuation in 2025

(59,433

)

Cost

1,076,618

1,104,242

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,076,617

944,615

Investment property was valued on an open market basis on 31 March 2025 by the Directors .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,773

2,773

Trade creditors

1,021

775

Other creditors

187,467

206,218

191,261

209,766

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

677,577

680,391

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

676,885

676,926

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,906

21,764

Deferred

tax

£

Balance at 1 April 2024

21,764

Provided during year

(14,858

)

Balance at 31 March 2025

6,906

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

291,946

70,516

362,462

Profit for the year

45,183

45,183

Dividends

(25,000

)

(25,000

)

Cash share issue

-

9,635

9,635

Revaluation of assets to FV

49,798

(59,433

)

(9,635

)

At 31 March 2025

361,927

20,718

382,645

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of the director who owns 100% of the issued share capital.