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Company Registration No. 12823851 (England and Wales)
Best Agricultural Support Ltd Unaudited accounts for the year ended 31 August 2024
Best Agricultural Support Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Best Agricultural Support Ltd Company Information for the year ended 31 August 2024
Director
Blahomir Slisko
Company Number
12823851 (England and Wales)
Registered Office
167-169 Great Portland Street London London W1W 5PF England
- 3 -
Best Agricultural Support Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
72,608 
81,684 
Tangible assets
5
212,229 
265,633 
284,837 
347,317 
Current assets
Inventories
57,836 
42,548 
Debtors
6
330,291 
342,897 
Cash at bank and in hand
12,450 
13,269 
400,577 
398,714 
Creditors: amounts falling due within one year
7
(510,144)
(566,873)
Net current liabilities
(109,567)
(168,159)
Total assets less current liabilities
175,270 
179,158 
Creditors: amounts falling due after more than one year
8
(215,460)
(234,773)
Net liabilities
(40,190)
(55,615)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(40,191)
(55,616)
Shareholders' funds
(40,190)
(55,615)
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 1 September 2024 and were signed on its behalf by
Blahomir Slisko Director Company Registration No. 12823851
- 4 -
Best Agricultural Support Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Best Agricultural Support Ltd is a private company, limited by shares, registered in England and Wales, registration number 12823851. The registered office is 167-169 Great Portland Street, , London, London, W1W 5PF, England.
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
10
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2023
90,760 
At 31 August 2024
90,760 
Amortisation
At 1 September 2023
9,076 
Charge for the year
9,076 
At 31 August 2024
18,152 
Net book value
At 31 August 2024
72,608 
At 31 August 2023
81,684 
- 5 -
Best Agricultural Support Ltd Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
246,530 
109,487 
356,017 
At 31 August 2024
246,530 
109,487 
356,017 
Depreciation
At 1 September 2023
73,960 
16,424 
90,384 
Charge for the year
36,980 
16,424 
53,404 
At 31 August 2024
110,940 
32,848 
143,788 
Net book value
At 31 August 2024
135,590 
76,639 
212,229 
At 31 August 2023
172,570 
93,063 
265,633 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
256,894 
242,517 
Other debtors
28,511 
32,922 
285,405 
275,439 
Amounts falling due after more than one year
Trade debtors
5,286 
4,958 
Other debtors
39,600 
62,500 
44,886 
67,458 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
13,849 
47,380 
VAT
24,816 
25,418 
Trade creditors
210,571 
245,160 
Other creditors
206,925 
185,492 
Loans from directors
24,361 
32,011 
Accruals
29,622 
31,412 
510,144 
566,873 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
45,620 
50,146 
Other creditors
97,425 
101,486 
Taxes and social security
28,415 
31,565 
Loans from directors
28,522 
35,146 
Accruals
15,478 
16,430 
215,460 
234,773 
- 6 -
Best Agricultural Support Ltd Notes to the Accounts for the year ended 31 August 2024
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 7 -