REGISTERED NUMBER: 12745186 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BEARBROOK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Archer

E A Archer

J P Archer

C J Archer

REGISTERED OFFICE:

Church View Chambers

38 Market Square

Toddington

Dunstable

Bedfordshire

LU5 6BS

REGISTERED NUMBER:

12745186 (England and Wales)

ACCOUNTANTS:

Landers Accountants Ltd

Church View Chambers

38 Market Square

Toddington

Bedfordshire

LU5 6BS

FIXED ASSETS

Tangible assets

4

1,899,815

1,931,815

Investments

5

140

90

1,899,955

1,931,905

CURRENT ASSETS

Debtors

6

89,015

-

Cash at bank

193,471

217,673

282,486

217,673

CREDITORS

Amounts falling due within one year

7

949,151

812,669

NET CURRENT LIABILITIES

(666,665

)

(594,996

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,233,290

1,336,909

CREDITORS

Amounts falling due after more than one year

8

(231,269

)

(270,500

)

PROVISIONS FOR LIABILITIES

(200,378

)

(200,378

)

NET ASSETS

801,643

866,031

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

9

801,553

865,941

801,643

866,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

A Archer - Director

1.	STATUTORY INFORMATION

Bearbrook Limited 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.

Preparation of consolidated financial statements

The financial statements contain information about Bearbrook Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Freehold property

-

over 50 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 February 2025

and 31 January 2026

2,003,815

DEPRECIATION

At 1 February 2025

72,000

Charge for year

32,000

At 31 January 2026

104,000

NET BOOK VALUE

At 31 January 2026

1,899,815

At 31 January 2025

1,931,815

In the opinion of the directors, the net book value of the property represents a fair value at the year-end.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

90

Additions

50

At 31 January 2026

140

NET BOOK VALUE

At 31 January 2026

140

At 31 January 2025

90

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

16,950

-

Amounts owed by group undertakings

17,015

-

Other debtors

55,050

-

89,015

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

60,116

62,267

Trade creditors

533

520

Amounts owed to group undertakings

832,200

684,322

Taxation and social security

41,110

40,039

Other creditors

15,192

25,521

949,151

812,669

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

231,269

270,500

31.1.26

31.1.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans due after more than

5 years by instalments

231,269

270,500

231,269

270,500

9.

RESERVES

Year-end reserves are split between distributable and non-distributable amounts as shown below:

31.1.2026 Retained earnings £

Distributable (retained earnings)

200,419

Undistributable (revaluation reserve)

601,134

Profit and loss account as at 31 January 2026

801,553

31.1.2025 Retained earnings £

Distributable (retained earnings)

264,807

Undistributable (revaluation reserve)

601,134

Profit and loss account as at 31 January 2025

865,941