2023-04-01 2024-03-31 false Capium Accounts Production 1.1 12686572 bus:AbridgedAccounts 2023-04-01 2024-03-31 12686572 bus:FRS102 2023-04-01 2024-03-31 12686572 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 12686572 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 12686572 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12686572 2023-04-01 2024-03-31 12686572 2024-03-31 12686572 bus:RegisteredOffice 2023-04-01 2024-03-31 12686572 core:WithinOneYear 2024-03-31 12686572 core:AfterOneYear 2024-03-31 12686572 bus:Director1 2023-04-01 2024-03-31 12686572 bus:Director1 2024-03-31 12686572 bus:Director1 2022-04-01 2023-03-31 12686572 bus:Director2 2023-04-01 2024-03-31 12686572 bus:Director2 2024-03-31 12686572 bus:Director2 2022-04-01 2023-03-31 12686572 bus:Director3 2023-04-01 2024-03-31 12686572 bus:Director3 2024-03-31 12686572 bus:Director3 2022-04-01 2023-03-31 12686572 2022-04-01 12686572 bus:LeadAgentIfApplicable 2023-04-01 2024-03-31 12686572 2022-04-01 2023-03-31 12686572 2023-03-31 12686572 core:WithinOneYear 2023-03-31 12686572 core:AfterOneYear 2023-03-31 12686572 bus:EntityAccountantsOrAuditors 2022-04-01 2023-03-31 12686572 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 12686572 bus:OrdinaryShareClass1 2024-03-31 12686572 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 12686572 bus:OrdinaryShareClass1 2023-03-31 12686572 core:ComputerEquipment 2023-04-01 2024-03-31 12686572 core:ComputerEquipment 2024-03-31 12686572 core:ComputerEquipment 2023-03-31 12686572 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 12686572 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-03-31 12686572 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 12686572 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 12686572 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-03-31 12686572 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 12686572 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 12686572 core:Non-currentFinancialInstruments 2024-03-31 12686572 core:Non-currentFinancialInstruments 2023-03-31 12686572 core:ShareCapital 2024-03-31 12686572 core:ShareCapital 2023-03-31 12686572 core:RetainedEarningsAccumulatedLosses 2024-03-31 12686572 core:RetainedEarningsAccumulatedLosses 2023-03-31 12686572 dpl:Item1 2023-04-01 12686572 dpl:Item1 2024-03-31 12686572 dpl:Item1 2022-04-01 12686572 dpl:Item1 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Logo On Report
Registered Number: 12686572
England and Wales

 

 

 

BEST OF POLAND LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of BEST OF POLAND LTD for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BEST OF POLAND LTD for the year ended 31 March 2024 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 Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of BEST OF POLAND LTD , as a body, in accordance with the terms of our engagement letter dated 13 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of BEST OF POLAND LTD and state those matters that we have agreed to state to the Board of Directors of BEST OF POLAND LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BEST OF POLAND LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BEST OF POLAND 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 OF POLAND LTD . You consider that BEST OF POLAND 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 OF POLAND 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 March 2024



....................................................

BOFFIX & CO ACCOUNTANCY LIMITED

Marlborough House
2 Charnwood Street
Derby
DE1 2GT
13 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,859    1,871 
Investments 4 100   
2,959    1,871 
Current assets      
Stocks 861,300    436,799 
Debtors 2,609,172    1,099,731 
Cash at bank and in hand 223,499    55,419 
3,693,971    1,591,949 
Creditors: amount falling due within one year (3,469,743)   (1,474,601)
Net current assets 224,228    117,348 
 
Total assets less current liabilities 227,187    119,219 
Net assets 227,187    119,219 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 227,087    119,119 
Shareholders' funds 227,187    119,219 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 13 November 2024 and were signed on its behalf by:


-------------------------------
James Fairclough SHEPPARD
Director
2
General Information
BEST OF POLAND LTD is a private company, limited by shares, registered in England and Wales, registration number 12686572, registration address Thorncroft Manor, Thorncroft Drive, Leatherhead, Surrey, KT22 8JB.

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.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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:
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
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.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 April 2023 4,188    4,188 
Additions 2,397    2,397 
Disposals  
At 31 March 2024 6,585    6,585 
Depreciation
At 01 April 2023 2,317    2,317 
Charge for year 1,409    1,409 
On disposals  
At 31 March 2024 3,726    3,726 
Net book values
Closing balance as at 31 March 2024 2,859    2,859 
Opening balance as at 01 April 2023 1,871    1,871 


4.

Investments

Cost Investments in participating interests   Total
  £   £
At 01 April 2023  
Additions 100    100 
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 100    100 

5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3