1 December 2022 false No description of principal activity Taxfiler 2024.5 11061251business:PrivateLimitedCompanyLtd2022-12-012023-11-30 110612512022-11-30 110612512022-12-012023-11-30 11061251business:AuditExemptWithAccountantsReport2022-12-012023-11-30 11061251business:AbridgedAccounts2022-12-012023-11-30 110612512023-11-30 11061251business:Director12022-12-012023-11-30 11061251business:RegisteredOffice2022-12-012023-11-30 110612512022-11-30 11061251core:WithinOneYear2023-11-30 11061251core:WithinOneYear2022-11-30 11061251core:AfterOneYear2023-11-30 11061251core:AfterOneYear2022-11-30 11061251core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 11061251core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 11061251core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 11061251core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 11061251core:PreviouslyStatedAmount2023-11-30 11061251core:PreviouslyStatedAmount2022-11-30 11061251business:SmallEntities2022-12-012023-11-30 11061251countries:EnglandWales2022-12-012023-11-30 11061251core:PlantMachinery2022-12-012023-11-30 11061251core:MotorVehicles2022-12-012023-11-30 110612512021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 11061251 (England and Wales)
BEST CHOICE CLEANING COMPANY LIMITED Unaudited accounts for the year ended 30 November 2023
BEST CHOICE CLEANING COMPANY LIMITED Unaudited accounts Contents
Page
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BEST CHOICE CLEANING COMPANY LIMITED Company Information for the year ended 30 November 2023
Director
V. Price
Company Number
11061251 (England and Wales)
Registered Office
11 CARLTON TERRACE LONDON SE26 4EH UNITED KINGDOM
Accountants
Bromley Consultancy Ltd trading as Bromley Accounting 8 Lilah Mews Bromley Kent BR2 0BZ
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BEST CHOICE CLEANING COMPANY LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,976 
17,149 
Current assets
Inventories
250 
198 
Debtors
65,548 
29,425 
Cash at bank and in hand
52,518 
16,926 
118,316 
46,549 
Creditors: amounts falling due within one year
(65,139)
(21,835)
Net current assets
53,177 
24,714 
Total assets less current liabilities
73,153 
41,863 
Creditors: amounts falling due after more than one year
(2,394)
(10,336)
Provisions for liabilities
Deferred tax
(4,700)
- 
Net assets
66,059 
31,527 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
66,058 
31,526 
Shareholders' funds
66,059 
31,527 
For the year ending 30 November 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 27 August 2024 and were signed on its behalf by
V. Price Director Company Registration No. 11061251
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BEST CHOICE CLEANING COMPANY LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
BEST CHOICE CLEANING COMPANY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11061251. The registered office is 11 CARLTON TERRACE, LONDON, SE26 4EH, UNITED KINGDOM.
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 in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
3 yrs SL
Motor vehicles
4 yrs SL
Stock
Stock is measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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BEST CHOICE CLEANING COMPANY LIMITED Notes to the Accounts for the year ended 30 November 2023
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2022
27,721 
Additions
10,912 
Disposals
(2,612)
At 30 November 2023
36,021 
Depreciation
At 1 December 2022
10,572 
Charge for the year
6,788 
On disposals
(1,315)
At 30 November 2023
16,045 
Net book value
At 30 November 2023
19,976 
At 30 November 2022
17,149 
5
Average number of employees
During the year the average number of employees was 8 (2022: 2).
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