Company Registration No. 16293952 (England and Wales)
BEAR CONSTRUCTION & MAINTENANCE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
BEAR CONSTRUCTION & MAINTENANCE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BEAR CONSTRUCTION & MAINTENANCE LIMITED
Company Registration No. 16293952
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
Notes
£
£
Fixed assets
Tangible assets
3
18,497
Current assets
Debtors
4
53,333
Cash at bank and in hand
12,363
65,696
Creditors: amounts falling due within one year
5
(37,950)
Net current assets
27,746
Total assets less current liabilities
46,243
Creditors: amounts falling due after more than one year
6
(7,424)
Net assets
38,819
Capital and reserves
Called up share capital
7
1
Profit and loss reserves
38,818
Total equity
38,819

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 8 June 2026
S Lambert
Director
BEAR CONSTRUCTION & MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Bear Construction & Maintenance Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bear House, 119 Jubilee Drive, Church Crookham, Fleet, GU52 8BT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Reporting period

This is the companies first period of trade since incorporation, the accounts run from the 5 March 2025 to the 31 March 2026, which covers just more than one year.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for landscaping services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing Balance
Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BEAR CONSTRUCTION & MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
Number
Total
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 5 March 2025
-
0
Additions
18,751
At 31 March 2026
18,751
Depreciation and impairment
At 5 March 2025
-
0
Depreciation charged in the period
254
At 31 March 2026
254
Carrying amount
At 31 March 2026
18,497
BEAR CONSTRUCTION & MAINTENANCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 4 -
4
Debtors
2026
Amounts falling due within one year:
£
Trade debtors
39,792
Other debtors
13,541
53,333
5
Creditors: amounts falling due within one year
2026
£
Trade creditors
7,776
Taxation and social security
21,200
Other creditors
8,974
37,950
6
Creditors: amounts falling due after more than one year
2026
£
Other creditors
7,424
7
Called up share capital
2026
2026
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
1
1
8
Related party transactions

At the balance sheet date the company owed the director, S Lambert, £5,094. This loan is interest free and repayable on demand.

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