IRIS Accounts Production v25.3.0.601 11622144 Board of Directors 1.11.24 31.10.25 31.10.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11622144 2024-10-31 11622144 2025-10-31 11622144 2024-11-01 2025-10-31 11622144 2023-10-31 11622144 2023-11-01 2024-10-31 11622144 2024-10-31 11622144 ns15:EnglandWales 2024-11-01 2025-10-31 11622144 ns14:PoundSterling 2024-11-01 2025-10-31 11622144 ns10:Director1 2024-11-01 2025-10-31 11622144 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11622144 ns10:SmallEntities 2024-11-01 2025-10-31 11622144 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11622144 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 11622144 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11622144 ns10:FullAccounts 2024-11-01 2025-10-31 11622144 ns10:Director2 2024-11-01 2025-10-31 11622144 ns10:RegisteredOffice 2024-11-01 2025-10-31 11622144 ns5:CurrentFinancialInstruments 2025-10-31 11622144 ns5:CurrentFinancialInstruments 2024-10-31 11622144 ns5:Non-currentFinancialInstruments 2025-10-31 11622144 ns5:Non-currentFinancialInstruments 2024-10-31 11622144 ns5:ShareCapital 2025-10-31 11622144 ns5:ShareCapital 2024-10-31 11622144 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-10-31 11622144 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-10-31 11622144 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 11622144 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 11622144 ns5:ComputerEquipment 2024-11-01 2025-10-31 11622144 ns5:ComputerEquipment 2024-10-31 11622144 ns5:ComputerEquipment 2025-10-31 11622144 ns5:ComputerEquipment 2024-10-31 11622144 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 11622144 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31

REGISTERED NUMBER: 11622144 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Kubas & Bear Property Holdings Ltd

Kubas & Bear Property Holdings Ltd (Registered number: 11622144)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Kubas & Bear Property Holdings Ltd

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mrs K J Laughton-McConnon

| G S Laughton-McConnon

| REGISTERED OFFICE: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| GL3 3RS

| REGISTERED NUMBER: | 11622144 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

| BANKERS: | National Westminster

| Worcester Cross

| 1 The Cross

| Worcester

| WR1 3PR

Kubas & Bear Property Holdings Ltd (Registered number: 11622144)

Statement of Financial Position

31 October 2025

| 31/10/25 | 31/10/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 652,920 |  | 640,127 |  |

652,920 |  | 640,127 |  |

CURRENT ASSETS

Debtors | 6 | 1,039 |  | 408 |  |

Cash at bank | 19,160 |  | 10,921 |  |

20,199 |  | 11,329 |  |

CREDITORS

Amounts falling due within one year | 7 | 406,787 |  | 404,242 |  |

NET CURRENT LIABILITIES | (386,588 | ) | (392,913 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 266,332 |  | 247,214 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (3,500 | ) | (2,500 | ) |

PROVISIONS FOR LIABILITIES | (60,218 | ) | (60,218 | ) |

NET ASSETS | 202,614 |  | 184,496 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 180,654 |  | 180,654 |  |

Retained earnings | 21,860 |  | 3,742 |  |

SHAREHOLDERS' FUNDS | 202,614 |  | 184,496 |  |

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

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

The directors acknowledge their 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.

Kubas & Bear Property Holdings Ltd (Registered number: 11622144)

Statement of Financial Position - continued

31 October 2025

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 Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by:

G S Laughton-McConnon - Director

Kubas & Bear Property Holdings Ltd (Registered number: 11622144)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Kubas & Bear Property Holdings 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 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

| Investment property

| Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Income Statement.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Going concern

| Despite net current liabilities of £386,588 at 31st October 2025 (2024 - £392,913) the accounts have been prepared on a going concern basis. The directors have reviewed the future cash flows of the business and have expressed their willingness to continue to financially support the business for the foreseeable future, deeming the going concern basis of preparation to be appropriate.

3. | EMPLOYEES AND DIRECTORS

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

Kubas & Bear Property Holdings Ltd (Registered number: 11622144)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| Cost

| At 1 November 2024

| and 31 October 2025 | 689 |  |

| Depreciation

| At 1 November 2024

| and 31 October 2025 | 689 |  |

| Net book value

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 November 2024 | 640,127 |  |

| Additions | 12,793 |  |

| At 31 October 2025 | 652,920 |  |

| Net book value

| At 31 October 2025 | 652,920 |  |

| At 31 October 2024 | 640,127 |  |

| Last year the director reviewed the local property market and made enquiries with local agents to ascertain the fair value of the investment property.

| If the investment property had not been revalued it would have been included at its historic cost of £412,048 (2024 - £399,255).

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Other debtors | 1,039 |  | 408 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Taxation and social security | 4,250 |  | 2,040 |  |

| Other creditors | 402,537 |  | 402,202 |  |

406,787 |  | 404,242 |  |

Kubas & Bear Property Holdings Ltd (Registered number: 11622144)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Other creditors | 3,500 |  | 2,500 |  |

9. | RELATED PARTY DISCLOSURES

| G S Laughton-McConnon & Mrs K J Laughton-McConnon

| Directors

| The directors have lent the company funds to assist with the purchase of the investment property and property renovations. Included in other creditors at 31st October 2025 is £400,160 (2024 - £399,848) owed to the above directors. This loan to the company is interest free with no fixed repayment terms.