BERING LIMITED

Company Registration Number:
07415648 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

BERING LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

BERING LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 3,043 770
Investments: 4 131 0
Total fixed assets: 3,174 770
Current assets
Debtors:   899,869 26,651
Cash at bank and in hand: 704,607 816,207
Total current assets: 1,604,476 842,858
Creditors: amounts falling due within one year: 5 (283,503) (140,327)
Net current assets (liabilities): 1,320,973 702,531
Total assets less current liabilities: 1,324,147 703,301
Total net assets (liabilities): 1,324,147 703,301
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 1,324,146 703,300
Shareholders funds: 1,324,147 703,301

The notes form part of these financial statements

BERING LIMITED

Balance sheet statements

For the year ending 31 October 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 July 2026
and signed on behalf of the board by:

Name: I Drozdov
Status: Director

The notes form part of these financial statements

BERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

BERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 38,664
Additions 3,755
At 31 October 2025 42,419
Depreciation
At 01 November 2024 37,894
Charge for year 1,482
At 31 October 2025 39,376
Net book value
At 31 October 2025 3,043
At 31 October 2024 770

BERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Fixed investments

Shares in group undertakings and participating interests

BERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

Amounts falling due within one year

BERING LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Related party transactions

Name of the related party:
Relationship:
Subsidiary
Description of the Transaction: During the year the company entered into the following transactions with related parties: During the year Bering Limited gave to Ludo Consulting Limited an inter-company loan of £800,000 Also during the year, Bering Limited invoiced Aperture Limited for services of £102,254 net of VAT
£
Balance at 01 November 2024 0
Balance at 31 October 2025 800,000
Name of the related party:
Relationship:
Subsidiary
Description of the Transaction: During the year Bering Limited invoiced Aperture Limited for services on £102,524 net of VAT.
£
Balance at 01 November 2024 0
Balance at 31 October 2025 102,524