REGISTERED NUMBER: 12133304 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BIG BEAR BOLTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J England

SECRETARY:

REGISTERED OFFICE:

The Bear Cave

Foster Street

Hull

HU8 8BT

REGISTERED NUMBER:

12133304 (England and Wales)

ACCOUNTANTS:

The Accountancy & Administration Bureau

31 Thornfields

Thorngumbald

East Riding

FIXED ASSETS

Tangible assets

4

208

1,458

CURRENT ASSETS

Stocks

53,173

58,111

Debtors

5

27,477

33,649

Cash at bank

6,083

22,442

86,733

114,202

CREDITORS

Amounts falling due within one year

6

68,215

91,805

NET CURRENT ASSETS

18,518

22,397

TOTAL ASSETS LESS CURRENT LIABILITIES

18,726

23,855

CREDITORS

Amounts falling due after more than one year

7

(15,147

)

(20,441

)

PROVISIONS FOR LIABILITIES

(40

)

(277

)

NET ASSETS

3,539

3,137

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,439

3,037

SHAREHOLDERS' FUNDS

3,539

3,137

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:

S J England - Director

1.	STATUTORY INFORMATION

Big Bear Bolts 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.

Plant and machinery etc

-

20% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

7,276

DEPRECIATION

At 1 September 2024

5,818

Charge for year

1,250

At 31 August 2025

7,068

NET BOOK VALUE

At 31 August 2025

208

At 31 August 2024

1,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,094

33,457

Other debtors

1,383

192

27,477

33,649

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

11,830

27,110

Taxation and social security

3,912

3,773

Other creditors

42,473

50,922

68,215

91,805

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

15,147

20,441

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

25,147

30,441

There is a fixed and floating charge over all the property or undertakings of the company to Barclays Security Trustee Limited.