BEAR SCOTLAND LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +20%

  £165,839,022 → £198,972,330

• Cash

  +35.8%

  £14,222,941 → £19,314,186

• Net assets

  -6.8%

  £15,307,347 → £14,272,731

• Employees

  -1.6%

  812 → 799

• Operating profit

  +301.7%

  £1,311,007 → £5,266,113

• Profit before tax

  +374.6%

  £1,063,094 → £5,045,290

• Wages

  +3.7%

  £31,954,089 → £33,123,804

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. BEAR SCOTLAND LIMITED 2000-06-08 → present
2. TM 1155 LIMITED 2000-04-11 → 2000-06-08

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Henderson Loggie LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. BEAR SCOTLAND LIMITED · parent
   1. Growing Concern Scotland Ltd 100% · Scotland · The company was dormant during the financial period

Significant events

• “The turnover of the group increased by 20% to £199m for 2024 from £166m in 2023 due to increased budgets from Transport Scotland in the client year 2024/25.”
• “Group profit before tax in 2024 is £5.0m (£1.1m 2023).”
• “2024 was much improved over the prior year because of higher client budgets and focus on contract efficiencies to improve performance.”
• “The year faced significant wet weather challenges which impacted our resurfacing programme in the North West. Some parts of Scotland experienced record-breaking wet weather during the summer, with some locations recording their second or third wettest summer on record.”
• “The business is now embarking on a programme of focused business improvement and innovation following a sustained period of bidding. We will manage and maintain two of the four Transport Scotland Trunk Road Maintenance Contracts until at least 2028. In addition, we will operate the M80 Contract to August 2031 and the A92 Contract to at least August 2030.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

3

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.