xbrl

9. SHARE PREMIUM ACCOUNT

Share premium account

08224983falseretail2024-10-012025-09-30http://www.companieshouse.gov.uk/2024-09-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-09-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-09-30http://www.companieshouse.gov.uk/cd:Director12024-10-012025-09-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-09-30http://www.companieshouse.gov.uk/pt:PlantMachinery2025-09-30http://www.companieshouse.gov.uk/pt:SharePremium2024-09-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-09-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-09-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-09-30http://www.companieshouse.gov.uk/pt:SharePremium2025-09-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-09-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-09-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-10-012025-09-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-09-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-10-012025-09-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-10-012025-09-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-10-012025-09-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-09-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-09-30http://www.companieshouse.gov.uk/2024-10-012025-09-30http://www.companieshouse.gov.uk/2024-09-30http://www.companieshouse.gov.uk/cd:FRS1022024-10-012025-09-30http://www.companieshouse.gov.uk/2025-09-30http://www.companieshouse.gov.uk/cd:FullAccounts2024-10-012025-09-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-10-012025-09-30iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 08224983






Beara Beara Ltd


ACCOUNTS

FOR THE YEAR ENDED 30/09/2025
























Prepared By:
Spencer-Davis & Co
85B Headstone Road
Harrow
HA1 1PG


ACCOUNTS
FOR THE YEAR ENDED 30/09/2025





DIRECTORS
Mr J Bullough


REGISTERED OFFICE
16-18 Whidborne Street
London
WC1H 8EU


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08224983



ACCOUNTANTS
Spencer-Davis & Co
85B Headstone Road
Harrow
HA1 1PG


ACCOUNTS
FOR THEYEARENDED30/09/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 30/09/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		55,068		41,108

CURRENT ASSETS
Stock		129,500		128,832
Debtors	4	1,060,206		1,122,826
Current Asset Investments	5	87,489		295,237
Cash at bank and in hand		508,793		331,866
		1,785,988		1,878,761
CREDITORS: Amounts falling due within one year	6	93,945		237,878
NET CURRENT ASSETS			1,692,043		1,640,883
TOTAL ASSETS LESS CURRENT LIABILITIES			1,747,111		1,681,991

CAPITAL AND RESERVES

Called up share capital	8		12,043		12,043
Share premium account	9		254,433		254,433
Profit and loss account			1,480,635		1,415,515
SHAREHOLDERS' FUNDS			1,747,111		1,681,991

For the year ending 30/09/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 15/12/2025 and signed on their behalf by



.............................
Mr J Bullough
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short Leasehold Properties		reducing balance 15%
Plant and Machinery		straight line 25%
Commercial Vehicles		reducing balance 25%
Fixtures and Fittings		straight line 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




2. TANGIBLE FIXED ASSETS

	Short Leasehold	Plant and	Commercial	Fixtures
	Properties	Machinery	Vehicles	and Fittings	Equipment	Total
	£	£	£	£	£	£
Cost
At 01/10/2024	68,467	31,222	14,255	11,953	4,051	129,948
Additions	-	7,846	8,334	8,180	-	24,360
At 30/09/2025	68,467	39,068	22,589	20,133	4,051	154,308
Depreciation
At 01/10/2024	38,103	27,874	9,507	9,305	4,051	88,840
For the year	4,555	2,280	813	2,752	-	10,400
At 30/09/2025	42,658	30,154	10,320	12,057	4,051	99,240
Net Book Amounts
At 30/09/2025	25,809	8,914	12,269	8,076	-	55,068
At 30/09/2024	30,364	3,348	4,748	2,648	-	41,108




3. STOCK	2025	2024
	£	£
Stock comprises:

Stock	129,500	128,832
	129,500	128,832




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	1,985	1,186
PAYE control	100	-
Other debtors factory loan	15,069	16,714
Other debtors	12,435	79,513
Prepayments	5,204	-
	34,793	97,413

Amounts falling due over more than one year
Bjorn Ireland loan	1,025,413	1,025,413
	1,025,413	1,025,413
	1,060,206	1,122,826




5. CURRENT ASSET INVESTMENTS
	2025	2024
	£	£
Other investments	87,489	295,237
	87,489	295,237




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	33,643	76,487
VAT	2,066	9,389
Trade creditors	11,348	9,350
Other creditors	32,125	39,000
Dividends not paid	12,973	102,657
Pension schemes	1,140	545
Accruals	650	450
	93,945	237,878




8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
11178570 Ordinary shares of £.001 each	11178.57	11178.57
864032 Class B shares of £.001 each	864.03	864.03
	12,043	12,043

New shares issued during period:
83020 Ordinary shares of £.001 each	83.25	83.25
74718 Class B shares of £.001 each




7. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	5	5