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Company Registration No. 09266818 (England and Wales)
Best Start Education Ltd Unaudited accounts for the year ended 31 July 2023
Best Start Education Ltd Unaudited accounts Contents
Page
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Best Start Education Ltd Company Information for the year ended 31 July 2023
Director
Elena Colquhoun
Company Number
09266818 (England and Wales)
Registered Office
52 Dalkeith Road Harpenden AL5 5PW
Accountants
Black & White Chartered Certified Accountants 2-3 Stable Court Herriard Park Herriard Hampshire RG25 2PL
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Best Start Education Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
393 
- 
Current assets
Cash at bank and in hand
38,700 
27,573 
Creditors: amounts falling due within one year
(14,634)
(13,514)
Net current assets
24,066 
14,059 
Net assets
24,459 
14,059 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
24,359 
13,959 
Shareholders' funds
24,459 
14,059 
For the year ending 31 July 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 her 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 31 March 2024 and were signed on its behalf by
Elena Colquhoun Director Company Registration No. 09266818
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Best Start Education Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Best Start Education Ltd is a private company, limited by shares, registered in England and Wales, registration number 09266818. The registered office is 52 Dalkeith Road, Harpenden, AL5 5PW.
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
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2022
- 
Additions
524 
At 31 July 2023
524 
Depreciation
Charge for the year
131 
At 31 July 2023
131 
Net book value
At 31 July 2023
393 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
2,940 
37 
Other creditors
10,200 
8,935 
Loans from directors
724 
312 
Accruals
770 
4,230 
14,634 
13,514 
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Best Start Education Ltd Notes to the Accounts for the year ended 31 July 2023
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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