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Registered number: 05153605
Better Regulation Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05153605
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 493,692 524,925
493,692 524,925
CURRENT ASSETS
Debtors 5 500,039 494,739
Cash at bank and in hand 683,935 683,135
1,183,974 1,177,874
Creditors: Amounts Falling Due Within One Year 6 (1,507,479 ) (1,423,993 )
NET CURRENT ASSETS (LIABILITIES) (323,505 ) (246,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 170,187 278,806
NET ASSETS 170,187 278,806
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 169,187 277,806
SHAREHOLDERS' FUNDS 170,187 278,806
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Glynis Ross-Wood
Director
11/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Better Regulation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05153605 . The registered office is 23 Berkeley Square, London, W1J 6HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 3 years straight line
Plant & Machinery 4 years straight line
Motor Vehicles 4 years straight line
Fixtures & Fittings 4 years straight line
Computer Equipment over the project life of 10 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 11)
12 11
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Page 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2023 170,619 14,494 124,932 6,667
Additions - 2,332 - -
As at 30 November 2024 170,619 16,826 124,932 6,667
Depreciation
As at 1 December 2023 170,619 7,399 685 5,999
Provided during the period - 3,083 31,233 174
As at 30 November 2024 170,619 10,482 31,918 6,173
Net Book Value
As at 30 November 2024 - 6,344 93,014 494
As at 1 December 2023 - 7,095 124,247 668
Computer Equipment Total
£ £
Cost
As at 1 December 2023 1,005,509 1,322,221
Additions 153,265 155,597
As at 30 November 2024 1,158,774 1,477,818
Depreciation
As at 1 December 2023 612,594 797,296
Provided during the period 152,340 186,830
As at 30 November 2024 764,934 984,126
Net Book Value
As at 30 November 2024 393,840 493,692
As at 1 December 2023 392,915 524,925
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 449,659 458,356
Other debtors 50,380 36,383
500,039 494,739
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 65,960 65,555
Other creditors 1,369,441 1,319,366
Taxation and social security 72,078 39,072
1,507,479 1,423,993
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4