Company Registration No. 16068689 (England and Wales)
Black Bear Burger Westfield Ltd
Unaudited accounts
for the period from 8 November 2024 to 31 December 2025
Black Bear Burger Westfield Ltd
Unaudited accounts
Contents
Black Bear Burger Westfield Ltd
Company Information
for the period from 8 November 2024 to 31 December 2025
Directors
Elizabeth Rose Down
Stewart William Down
Company Number
16068689 (England and Wales)
Registered Office
Little Bidlake Farm
Bridestowe
Okehampton
Devon
EX20 4NS
England
Accountants
Belvedere Chartered Accountants
The Old Forge
136 Long Ashton Road
Bristol
BS41 9LS
Black Bear Burger Westfield Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
615,523
Creditors: amounts falling due within one year
(796,779)
Net current liabilities
(49,983)
Profit and loss account
165,332
Shareholders' funds
165,334
For the period 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 9 September 2026 and were signed on its behalf by
Stewart William Down
Director
Company Registration No. 16068689
Black Bear Burger Westfield Ltd
Notes to the Accounts
for the period from 8 November 2024 to 31 December 2025
Black Bear Burger Westfield Ltd is a private company, limited by shares, registered in England and Wales, registration number 16068689. The registered office is Little Bidlake Farm, Bridestowe, Okehampton, Devon, EX20 4NS, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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:
Land & buildings
5 Years Straight Line
Fixtures & fittings
5 Years Straight Line
Computer equipment
5 Years Straight Line
Black Bear Burger Westfield Ltd
Notes to the Accounts
for the period from 8 November 2024 to 31 December 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 8 November 2024
-
-
-
-
Additions
15,128
232,607
1,889
249,624
At 31 December 2025
15,128
232,607
1,889
249,624
Charge for the period
2,017
32,038
252
34,307
At 31 December 2025
2,017
32,038
252
34,307
At 31 December 2025
13,111
200,569
1,637
215,317
Amounts falling due within one year
Accrued income and prepayments
23,922
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
Amounts owed to group undertakings and other participating interests
491,746
Taxes and social security
11,318
Amounts owed to related parties are interest free and repayable on demand.
7
Average number of employees
During the period the average number of employees was 22.