Registered Number 08224983

BEARA BEARA LTD

Abbreviated Accounts

30 September 2015

BEARA BEARA LTD Registered Number 08224983

Abbreviated Balance Sheet as at 30 September 2015

Notes 2015 2014
£ £
Fixed assets
Tangible assets 2 11,853 -
11,853 -
Current assets
Stocks 66,000 36,731
Debtors 3,444 4,992
Cash at bank and in hand 153,459 23,995
222,903 65,718
Creditors: amounts falling due within one year (8,916 ) (21,104 )
Net current assets (liabilities) 213,987 44,614
Total assets less current liabilities 225,840 44,614
Total net assets (liabilities) 225,840 44,614
Capital and reserves
Called up share capital 3 11,690 10,000
Share premium account 189,786 -
Profit and loss account 24,364 34,614
Shareholders' funds 225,840 44,614

  • For the year ending 30 September 2015 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.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 28 June 2016

And signed on their behalf by:
J Bullough, Director

BEARA BEARA LTD Registered Number 08224983

Notes to the Abbreviated Accounts for the period ended 30 September 2015

1 Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective January 2015.

Turnover policy
Turnover represents net invoiced sales of goods excluding value added tax.

Tangible assets depreciation policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery - 33% on cost.

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

2 Tangible fixed assets
£
Cost
At 1 October 2014 -
Additions 15,063
Disposals -
Revaluations -
Transfers -
At 30 September 2015 15,063
Depreciation
At 1 October 2014 -
Charge for the year 3,210
On disposals -
At 30 September 2015 3,210
Net book values
At 30 September 2015 11,853
At 30 September 2014 -
3 Called Up Share Capital
Allotted, called up and fully paid:
2015
£
2014
£
0 Ordinary shares of £1 each (10,000 shares for 2014) 0 10,000
511,197 B Ordinary shares of £0.001 each (0 shares for 2014) 511 0
1,178,570 A Ordinary shares of £0.001 each (0 shares for 2014) 1,179 0

The following shares were issued during the year
178570 Ordinary A shares of 0.001p each for cash of £133544
511197 Ordinary B shares of 0.001p each for cash of E57924.