ACCOUNTS - Final Accounts preparation

Registered number: 15998865

Bear Face Holdings Limited

Unaudited

Financial statements

Information for filing with the registrar

For the period ended 31 December 2025

Bear Face Holdings Limited

Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Bear Face Holdings Limited for the period ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bear Face Holdings Limited for the period ended 31 December 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Bear Face Holdings Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Bear Face Holdings Limited and state those matters that we have agreed to state to the director of Bear Face Holdings Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bear Face Holdings Limited and its director for our work or for this report.

It is your duty to ensure that Bear Face Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Bear Face Holdings Limited. You consider that Bear Face Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Bear Face Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Chartered Accountants

2nd Floor, Maritime Place

Quayside

Chatham Maritime

Chatham

Kent

ME4 4QZ

9 July 2026

Page 1

Bear Face Holdings Limited

Registered number: 15998865

Balance sheet

As at 31 December 2025

	2025	2024
Note	£	£

Fixed assets
Investments	4	26,035,000	26,035,000
		26,035,000	26,035,000

Total assets less current liabilities		26,035,000	26,035,000

Net assets		26,035,000	26,035,000

Capital and reserves
Called up share capital	5	26,035,000	26,035,000
		26,035,000	26,035,000

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M R T Pearson

Director

Date: 9 July 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2

Bear Face Holdings Limited

Notes to the financial statements

For the period ended 31 December 2025

1.	General information

Bear Face Holdings Limited is a private company limited by shares and is incorporated in England & Wales. The registered office and principal place of business is 25 Stirling House, Skylon Central, Rotherwas, Hereford, United Kingdom, HR2 6FJ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 Company's functional currency is GBP and the financial statements are rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	26,035,000
	At 31 December 2025	26,035,000

Page 3

Bear Face Holdings Limited

Notes to the financial statements

For the period ended 31 December 2025

5.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

26,035,000 (2024 - 26,035,000) Ordinary shares of £1.00 each	26,035,000	26,035,000

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