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REGISTERED NUMBER: 07482906 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

BESTROUTE LIMITED

BESTROUTE LIMITED (REGISTERED NUMBER: 07482906)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BESTROUTE LIMITED

COMPANY INFORMATION
for the Year Ended 31 January 2024







DIRECTOR: M A Lais





SECRETARY: A M Kayush





REGISTERED OFFICE: Unit 39 Youngs Industrial Estate
Paices Hill
Aldermaston
Reading
Berkshire
RG7 4PW





REGISTERED NUMBER: 07482906 (England and Wales)





ACCOUNTANTS: A & N (Haslemere) Limited
Aruna House
2 Kings Road
Haslemere
Surrey
GU27 2QA

BESTROUTE LIMITED (REGISTERED NUMBER: 07482906)

BALANCE SHEET
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 19,486 21,380

CURRENT ASSETS
Stocks 93,137 147,974
Debtors 4 660,708 715,565
Cash in hand 631 1,194
754,476 864,733
CREDITORS
Amounts falling due within one year 5 569,335 639,438
NET CURRENT ASSETS 185,141 225,295
TOTAL ASSETS LESS CURRENT
LIABILITIES

204,627

246,675

CREDITORS
Amounts falling due after more than one
year

6

-

(23,333

)

PROVISIONS FOR LIABILITIES (279 ) (431 )
NET ASSETS 204,348 222,911

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 194,348 212,911
SHAREHOLDERS' FUNDS 204,348 222,911

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BESTROUTE LIMITED (REGISTERED NUMBER: 07482906)

BALANCE SHEET - continued
31 January 2024


The 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.

The financial statements were approved by the director and authorised for issue on 21 January 2025 and were signed by:





M A Lais - Director


BESTROUTE LIMITED (REGISTERED NUMBER: 07482906)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements 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 financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

BESTROUTE LIMITED (REGISTERED NUMBER: 07482906)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024

3. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 29,683 7,488 47,591 36,911 121,673
Additions - - - 6,025 6,025
At 31 January 2024 29,683 7,488 47,591 42,936 127,698
DEPRECIATION
At 1 February 2023 27,001 5,800 36,680 30,812 100,293
Charge for year 671 338 2,727 4,183 7,919
At 31 January 2024 27,672 6,138 39,407 34,995 108,212
NET BOOK VALUE
At 31 January 2024 2,011 1,350 8,184 7,941 19,486
At 31 January 2023 2,682 1,688 10,911 6,099 21,380

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 511,775 574,263
Amounts owed by group undertakings 138,199 133,199
Other debtors 10,734 8,103
660,708 715,565

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 61,776 99,701
Trade creditors 420,474 484,373
Taxation and social security 38,966 50,948
Other creditors 48,119 4,416
569,335 639,438

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans - 23,333