REGISTERED NUMBER: 13678601 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Bear Grills @ Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

L R O Wilton

Mrs L Z Wilton

REGISTERED OFFICE:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

13678601 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Virgin Money (Clydesdale Bank)

Symington House

7 North Avenue

Clydebank Business Park

Clydebank

G81 2NT

FIXED ASSETS

Tangible assets

4

14,255

18,890

CURRENT ASSETS

Stocks

1,000

600

Debtors

5

465

2,244

Cash at bank and in hand

8,451

3,711

9,916

6,555

CREDITORS

Amounts falling due within one year

6

13,756

11,044

NET CURRENT LIABILITIES

(3,840

)

(4,489

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,415

14,401

CREDITORS

Amounts falling due after more than one year

7

(7,454

)

(11,032

)

PROVISIONS FOR LIABILITIES

(2,367

)

(3,172

)

NET ASSETS

594

197

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

494

97

SHAREHOLDERS' FUNDS

594

197

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.

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 12 May 2026 and were signed on its behalf by:

L R O Wilton - Director

1.	STATUTORY INFORMATION

Bear Grills @ 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

Despite net current liabilities of £3,840 at 31 October 2025 (2024 - £4,489), the financial statements have been prepared on a going concern basis. The directors have reviewed the future cash flows of the business and have expressed their intentions to financially support the company for the foreseeable future, deeming the going concern basis to be appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 November 2024

28,443

1,345

29,788

Additions

307

-

307

At 31 October 2025

28,750

1,345

30,095

Depreciation

At 1 November 2024

9,862

1,036

10,898

Charge for year

4,722

220

4,942

At 31 October 2025

14,584

1,256

15,840

Net book value

At 31 October 2025

14,166

89

14,255

At 31 October 2024

18,581

309

18,890

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

Cost

At 1 November 2024

and 31 October 2025

18,890

Depreciation

At 1 November 2024

4,723

Charge for year

3,541

At 31 October 2025

8,264

Net book value

At 31 October 2025

10,626

At 31 October 2024

14,167

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

419

675

Other debtors

46

1,569

465

2,244

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Hire purchase contracts

3,578

3,578

Trade creditors

217

106

Taxation and social security

3,973

2,759

Other creditors

5,988

4,601

13,756

11,044

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Hire purchase contracts

7,454

11,032

8.	RELATED PARTY DISCLOSURES

Mrs L Z Wilton

Director

The director Mrs L Z Wilton has loaned money to the company. At 31 October 2025, the loan balance outstanding was £750 (2024 - £2,750). The loan, included within other creditors, is interest free and has no fixed repayment terms.

L R O Wilton

Director

The director L R O Wilton is owed £4,267 by the company for business expenses paid personally. The outstanding balance, included within other creditors is interest free and has no fixed repayment terms.