Company Registration No. 03723040 (England and Wales)
Black Bear Garage Limited
Unaudited accounts
for the year ended 31 July 2025
Black Bear Garage Limited
Unaudited accounts
Contents
Black Bear Garage Limited
Company Information
for the year ended 31 July 2025
Company Number
03723040 (England and Wales)
Registered Office
Black Bear Garage Station Road
Latchford
Warrington
WA4 1JT
United Kingdom
Black Bear Garage Limited
Statement of financial position
as at 31 July 2025
Tangible assets
38,705
35,604
Cash at bank and in hand
4,990
3,697
Creditors: amounts falling due within one year
116,941
40,312
Net current assets
129,024
44,009
Total assets less current liabilities
167,729
79,613
Creditors: amounts falling due after more than one year
(78,855)
(8,302)
Called up share capital
1
1
Profit and loss account
88,873
71,310
Shareholders' funds
88,874
71,311
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 December 2025 and were signed on its behalf by
Mr D Parker
Director
Company Registration No. 03723040
Black Bear Garage Limited
Notes to the Accounts
for the year ended 31 July 2025
Black Bear Garage Limited is a private company, limited by shares, registered in England and Wales, registration number 03723040. The registered office is Black Bear Garage Station Road, Latchford, Warrington, WA4 1JT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2024
49,499
898
50,397
At 31 July 2025
62,554
898
63,452
At 1 August 2024
14,312
481
14,793
Charge for the year
9,906
48
9,954
At 31 July 2025
24,218
529
24,747
At 31 July 2025
38,336
369
38,705
At 31 July 2024
35,187
417
35,604
Amounts falling due within one year
Black Bear Garage Limited
Notes to the Accounts
for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
2,794
33,994
Amounts owed to group undertakings and other participating interests
(130,692)
(86,086)
Taxes and social security
4,721
231
Loans from directors
-
(2,469)
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
26,146
-
Taxes and social security
738
8,302
8
Average number of employees
During the year the average number of employees was 2 (2024: 1).