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Company Registration No. 13787705 (England and Wales)
BEARS TRADING LTD Unaudited accounts for the year ended 31 December 2025
BEARS TRADING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BEARS TRADING LTD Company Information for the year ended 31 December 2025
Directors
Clare Morgan Will Morgan
Company Number
13787705 (England and Wales)
Registered Office
1B TOTT YEW ROAD EASTBOURNE BN20 9QB ENGLAND
Accountants
DSB Accounting Ltd Canada House St Leonards Rd 20/20 Business Park Maidstone Kent ME16 0LS
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BEARS TRADING LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,898 
7,487 
Current assets
Inventories
226,309 
150,894 
Debtors
5
57,399 
42,791 
Cash at bank and in hand
119,109 
159,413 
402,817 
353,098 
Creditors: amounts falling due within one year
6
(47,533)
(86,370)
Net current assets
355,284 
266,728 
Total assets less current liabilities
360,182 
274,215 
Creditors: amounts falling due after more than one year
7
(225,525)
(203,255)
Net assets
134,657 
70,960 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
134,656 
70,959 
Shareholders' funds
134,657 
70,960 
For the year ending 31 December 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 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 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 of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by
Clare Morgan Director Company Registration No. 13787705
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BEARS TRADING LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
BEARS TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 13787705. The registered office is 1B TOTT YEW ROAD, EASTBOURNE, BN20 9QB, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
4 years straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
9,492 
865 
10,357 
At 31 December 2025
9,492 
865 
10,357 
Depreciation
At 1 January 2025
2,373 
497 
2,870 
Charge for the year
2,373 
216 
2,589 
At 31 December 2025
4,746 
713 
5,459 
Net book value
At 31 December 2025
4,746 
152 
4,898 
At 31 December 2024
7,119 
368 
7,487 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
48,962 
42,791 
Other debtors
8,437 
- 
57,399 
42,791 
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BEARS TRADING LTD Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,955 
26,447 
Trade creditors
- 
38,767 
Taxes and social security
39,078 
19,956 
Accruals
1,500 
1,200 
47,533 
86,370 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
200,525 
110,235 
Loans from directors
25,000 
93,020 
225,525 
203,255 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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