ACCOUNTS - Final Accounts preparation

Registered number: 15740390

BLACK BEAR PUB GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2025

BLACK BEAR PUB GROUP LIMITED

REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BLACK BEAR PUB GROUP LIMITED
FOR THE PERIOD ENDED 31 AUGUST 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BLACK BEAR PUB GROUP LIMITED for the period ended 31 August 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of directors of BLACK BEAR PUB GROUP LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of BLACK BEAR PUB GROUP LIMITED and state those matters that we have agreed to state to the Board of directors of BLACK BEAR PUB GROUP LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BLACK BEAR PUB GROUP LIMITED and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that BLACK BEAR PUB GROUP LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of BLACK BEAR PUB GROUP LIMITED. You consider that BLACK BEAR PUB GROUP LIMITED is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of BLACK BEAR PUB GROUP LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alder Demain & Akers Ltd

2 Michaels Court

Hanney Road

Southmoor

Oxon

OX13 5HR

28 May 2026

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BLACK BEAR PUB GROUP LIMITED

REGISTERED NUMBER: 15740390

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025
Note		£

Fixed assets
Investments			102
			102
Current assets
Debtors: amounts falling due within one year	5	100
		100
Total assets less current liabilities			202

Net assets			202

Capital and reserves
Called up share capital			202
			202

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BLACK BEAR PUB GROUP LIMITED

REGISTERED NUMBER: 15740390

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

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 period 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.

The Company has opted not to file the statement of income and retained earnings 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 28 May 2026.

................................................

Camilla Coward

Director

The notes on pages 4 to 5 form part of these financial statements.

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BLACK BEAR PUB GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

1.	General information

The Black Bear Pub Group is a private company limited by shares, which was incorporated in England and Wiles.

The company's regidtered address is:
2 Michaels Court, Hanney Road, Southmoor, Oxon, England, OX13 5HR

The principal activity of the company is:
Activities of other holding companies not elsewhere classified

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.3

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.

Employees

The average monthly number of employees, including directors, during the period was 2.

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BLACK BEAR PUB GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	102
	At 31 August 2025	102

Debtors

					2025
					£


	Other debtors	100
		100

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