1 June 2023 false No description of principal activity Taxfiler 2024.5 09588069business:PrivateLimitedCompanyLtd2023-06-012024-05-31 095880692023-05-31 095880692023-06-012024-05-31 09588069business:AuditExemptWithAccountantsReport2023-06-012024-05-31 09588069business:FilletedAccounts2023-06-012024-05-31 095880692024-05-31 09588069business:Director12023-06-012024-05-31 09588069business:Director22023-06-012024-05-31 09588069business:RegisteredOffice2023-06-012024-05-31 095880692023-05-31 09588069core:WithinOneYear2024-05-31 09588069core:WithinOneYear2023-05-31 09588069core:AfterOneYear2024-05-31 09588069core:AfterOneYear2023-05-31 09588069core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 09588069core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 09588069core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 09588069core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 09588069core:PreviouslyStatedAmount2024-05-31 09588069core:PreviouslyStatedAmount2023-05-31 09588069business:SmallEntities2023-06-012024-05-31 09588069countries:EnglandWales2023-06-012024-05-31 09588069core:PlantMachinery2023-06-012024-05-31 09588069core:MotorVehicles2023-06-012024-05-31 09588069core:FurnitureFittings2023-06-012024-05-31 09588069core:ComputerEquipment2023-06-012024-05-31 09588069core:PlantMachinery2023-05-31 09588069core:MotorVehicles2023-05-31 09588069core:FurnitureFittings2023-05-31 09588069core:ComputerEquipment2023-05-31 09588069core:PlantMachinery2024-05-31 09588069core:MotorVehicles2024-05-31 09588069core:FurnitureFittings2024-05-31 09588069core:ComputerEquipment2024-05-31 09588069business:OrdinaryShareClass12023-06-012024-05-31 09588069business:OrdinaryShareClass12022-06-012023-05-31 095880692022-06-012023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09588069 (England and Wales)
Best Environmental Solutions Ltd Unaudited accounts for the year ended 31 May 2024
Best Environmental Solutions Ltd Unaudited accounts Contents
Page
- 2 -
Best Environmental Solutions Ltd Company Information for the year ended 31 May 2024
Directors
Mr Samuel Hunkin Mr James England
Company Number
09588069 (England and Wales)
Registered Office
Bay 1 and 2 Unit 1 Rawreth Industrial Estate Rayleigh Essex SS6 9RL United Kingdom
Accountants
TDC Accountancy Ltd T-As Davies & Co. Merrydale House Linford Road Chadwell St. Mary Essex RM16 4LQ
- 3 -
Best Environmental Solutions Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
87,076 
127,341 
Current assets
Debtors
149,091 
174,434 
Cash at bank and in hand
10,987 
27,581 
160,078 
202,015 
Creditors: amounts falling due within one year
(82,892)
(88,329)
Net current assets
77,186 
113,686 
Total assets less current liabilities
164,262 
241,027 
Creditors: amounts falling due after more than one year
(120,951)
(202,469)
Provisions for liabilities
Deferred tax
(16,545)
(24,195)
Net assets
26,766 
14,363 
Capital and reserves
Called up share capital
102 
102 
Profit and loss account
26,664 
14,261 
Shareholders' funds
26,766 
14,363 
For the year ending 31 May 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by
Mr Samuel Hunkin Director Company Registration No. 09588069
- 4 -
Best Environmental Solutions Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Best Environmental Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 09588069. The registered office is Bay 1 and 2, Unit 1 Rawreth Industrial Estate, Rayleigh, Essex, SS6 9RL, 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 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
20% S/L
Motor vehicles
20% S/L
Fixtures & fittings
20% S/L
Computer equipment
20% S/L
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Best Environmental Solutions Ltd Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
169,600 
38,245 
6,373 
4,266 
218,484 
At 31 May 2024
169,600 
38,245 
6,373 
4,266 
218,484 
Depreciation
At 1 June 2023
52,520 
33,646 
3,184 
1,793 
91,143 
Charge for the year
33,920 
4,599 
999 
747 
40,265 
At 31 May 2024
86,440 
38,245 
4,183 
2,540 
131,408 
Net book value
At 31 May 2024
83,160 
- 
2,190 
1,726 
87,076 
At 31 May 2023
117,080 
4,599 
3,189 
2,473 
127,341 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
19,415 
22,125 
Trade debtors
129,676 
152,309 
149,091 
174,434 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
54,614 
74,474 
Taxes and social security
26,415 
11,868 
Other creditors
163 
312 
Accruals
1,700 
1,675 
82,892 
88,329 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
120,951 
202,469 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
102 Ordinary shares of £1 each
102 
102 
9
Average number of employees
During the year the average number of employees was 7 (2023: 7).
- 6 -