Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 false false No description of principal activity false 2 2024-06-01 true 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10777328 2024-06-01 2025-05-31 10777328 2023-06-01 2024-05-31 10777328 2025-05-31 10777328 2024-05-31 10777328 c:Director1 2024-06-01 2025-05-31 10777328 d:FreeholdInvestmentProperty 2024-06-01 2025-05-31 10777328 d:FreeholdInvestmentProperty 2025-05-31 10777328 d:FreeholdInvestmentProperty 2024-05-31 10777328 d:CurrentFinancialInstruments 2025-05-31 10777328 d:CurrentFinancialInstruments 2024-05-31 10777328 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 10777328 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 10777328 d:ShareCapital 2025-05-31 10777328 d:ShareCapital 2024-05-31 10777328 d:RetainedEarningsAccumulatedLosses 2025-05-31 10777328 d:RetainedEarningsAccumulatedLosses 2024-05-31 10777328 c:EntityNoLongerTradingButTradedInPast 2024-06-01 2025-05-31 10777328 c:FRS102 2024-06-01 2025-05-31 10777328 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10777328 c:FullAccounts 2024-06-01 2025-05-31 10777328 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10777328 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 10777328 BEAR PROPERTY INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
BEAR PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER: 10777328 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | - |  | 611,886
|  |  | - |  | 611,886
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 10,955 |  | - |
|  | 10,955 |  | - |
Creditors: amounts falling due within one year | 6 | (10,855) |  | (608,738) |
Net current assets/(liabilities) |  |  | 100 |  | (608,738)
Total assets less current liabilities |  |  | 100 |  | 3,148
Net assets |  |  | 100 |  | 3,148
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | - |  | 3,048
|  |  | 100 |  | 3,148
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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. Page 1
BEAR PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER: 10777328 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 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 on 13 November 2025.
L Pledger
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
BEAR PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Bear Property Investments Limited ("the company") is a company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, Hanbury Drive, Leytonstone, London, E11 1GA. The principal activitiy of the company continued to be that of property investments. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
BEAR PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Investment properties
|  | £
| At 1 June 2024 | 611,886
| Disposals | (611,886)
| At 31 May 2025 | -
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| At 31 May 2025
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | - | 611,886
|  | - | 611,886
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 10,955 | -
|  | 10,955 | -
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BEAR PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 5.Debtors (continued)
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 8,755 | -
| Other creditors | - | 605,588
| Accruals and deferred income | 2,100 | 3,150
|  | 10,855 | 608,738
7. | Related party transactions
| At the year end the company was owed by the directors £10,955 (2024: £605,588 owed to).
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