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7054708 1 2021-11-01 2022-10-31 7054708 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 7054708
Best Engineering (Service Division ) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 7054708
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,608 17,342
15,608 17,342
CURRENT ASSETS
Stocks 5 522,557 401,801
Debtors 6 294,186 402,650
Cash at bank and in hand 1,854,040 1,503,639
2,670,783 2,308,090
Creditors: Amounts Falling Due Within One Year 7 (177,541 ) (199,157 )
NET CURRENT ASSETS (LIABILITIES) 2,493,242 2,108,933
TOTAL ASSETS LESS CURRENT LIABILITIES 2,508,850 2,126,275
NET ASSETS 2,508,850 2,126,275
CAPITAL AND RESERVES
Called up share capital 8 9 9
Capital redemption reserve 1 1
Profit and Loss Account 2,508,840 2,126,265
SHAREHOLDERS' FUNDS 2,508,850 2,126,275
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M.R. Blood
Director
11/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Best Engineering (Service Division ) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 7054708 . The registered office is 6 Debenham Road, Manchester, M32 9DQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Corporation tax represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.


3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 November 2022 41,536
As at 31 October 2023 41,536
Depreciation
As at 1 November 2022 24,194
Provided during the period 1,734
As at 31 October 2023 25,928
Net Book Value
As at 31 October 2023 15,608
As at 1 November 2022 17,342
5. Stocks
2023 2022
£ £
Finished goods 522,557 401,801
522,557 401,801
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 221,831 353,884
VAT 72,355 48,766
294,186 402,650
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24,394 84,338
Corporation tax 152,341 114,013
Accruals and deferred income 806 806
177,541 199,157
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 9 9
Page 5