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Company Registration No. 12823851 (England and Wales)
Best Agricultural Support Ltd Unaudited accounts for the year ended 31 August 2023
Best Agricultural Support Ltd Unaudited accounts Contents
Page
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Best Agricultural Support Ltd Company Information for the year ended 31 August 2023
Director
Blahomir Slisko
Company Number
12823851 (England and Wales)
Registered Office
167-169 Great Portland Street London London W1W 5PF England
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Best Agricultural Support Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
81,684 
81,684 
Tangible assets
265,633 
265,633 
347,317 
347,317 
Current assets
Inventories
42,548 
36,465 
Debtors
342,897 
314,441 
Cash at bank and in hand
13,269 
30,850 
398,714 
381,756 
Creditors: amounts falling due within one year
(566,873)
(402,809)
Net current liabilities
(168,159)
(21,053)
Total assets less current liabilities
179,158 
326,264 
Creditors: amounts falling due after more than one year
(234,773)
(249,341)
Net (liabilities)/assets
(55,615)
76,923 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(55,616)
76,922 
Shareholders' funds
(55,615)
76,923 
For the year ending 31 August 2023 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 director acknowledges his 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 and authorised for issue on 1 September 2023 and were signed on its behalf by
Blahomir Slisko Director Company Registration No. 12823851
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Best Agricultural Support Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Best Agricultural Support Ltd is a private company, limited by shares, registered in England and Wales, registration number 12823851. The registered office is 167-169 Great Portland Street, , London, London, W1W 5PF, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
10
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2022
90,760 
At 31 August 2023
90,760 
Amortisation
At 1 September 2022
9,076 
At 31 August 2023
9,076 
Net book value
At 31 August 2023
81,684 
At 31 August 2022
81,684 
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Best Agricultural Support Ltd Notes to the Accounts for the year ended 31 August 2023
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
246,530 
109,487 
356,017 
At 31 August 2023
246,530 
109,487 
356,017 
Depreciation
At 1 September 2022
73,960 
16,424 
90,384 
At 31 August 2023
73,960 
16,424 
90,384 
Net book value
At 31 August 2023
172,570 
93,063 
265,633 
At 31 August 2022
172,570 
93,063 
265,633 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
242,517 
213,891 
Other debtors
32,922 
33,149 
275,439 
247,040 
Amounts falling due after more than one year
Trade debtors
4,958 
4,901 
Other debtors
62,500 
62,500 
67,458 
67,401 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
47,380 
20,934 
VAT
25,418 
17,412 
Trade creditors
245,160 
191,117 
Other creditors
185,492 
115,019 
Loans from directors
32,011 
32,011 
Accruals
31,412 
26,316 
566,873 
402,809 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
50,146 
35,146 
Other creditors
101,486 
135,486 
Taxes and social security
31,565 
28,519 
Loans from directors
35,146 
35,146 
Accruals
16,430 
15,044 
234,773 
249,341 
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Best Agricultural Support Ltd Notes to the Accounts for the year ended 31 August 2023
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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