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Registered Number: 05310881
England and Wales

 

 

 

BEST MAN LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Report to the directors on the preparation of the unaudited statutory accounts of Best Man Ltd for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Best Man Ltd for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Best Man Ltd, as a body, in accordance with the terms of our engagement letter dated 15 April 2024 Our work has been undertaken solely to prepare for your approval the accounts of Best Man Ltd and state those matters that we have agreed to state to the Board of Directors of Best Man Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Best Man Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Best Man Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Best Man Ltd. You consider that Best Man Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Best Man Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2023



....................................................
David Nugent & Co Limited
The Counting House
4A Moss Lane
Swinton
M27 9SA
15 April 2024
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Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 1,728    2,040 
1,728    2,040 
Current assets      
Stocks 20,000    20,000 
Cash at bank and in hand 8,175    23,336 
28,175    43,336 
Creditors: amount falling due within one year (14,602)   (13,140)
Net current assets 13,573    30,196 
 
Total assets less current liabilities 15,301    32,236 
Creditors: amount falling due after more than one year (14,267)   (17,812)
Provisions for liabilities (503)   (503)
Net assets 531    13,921 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 431    13,821 
Shareholder's funds 531    13,921 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 15 April 2024 and were signed by:


-------------------------------
Barry Hazeldine
Director
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General Information
Best Man Ltd is a private company, limited by shares, registered in England and Wales, registration number 05310881, registration address 27 Buxton Road, Manchester, SK2 6LS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 55,000    55,000 
Additions  
Disposals  
At 31 December 2023 55,000    55,000 
Amortisation
At 01 January 2023 55,000    55,000 
Charge for year  
On disposals  
At 31 December 2023 55,000    55,000 
Net book values
At 31 December 2023  
At 31 December 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2023 4,694    5,435    25,887    386    36,402 
Additions        
Disposals        
At 31 December 2023 4,694    5,435    25,887    386    36,402 
Depreciation
At 01 January 2023 4,052    5,377    24,547    386    34,362 
Charge for year 97    14    201      312 
On disposals        
At 31 December 2023 4,149    5,391    24,748    386    34,674 
Net book values
Closing balance as at 31 December 2023 545    44    1,139      1,728 
Opening balance as at 01 January 2023 642    58    1,340      2,040 


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