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Registered Number: 05310881
England and Wales

 

 

 

BEST MAN LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Best Man Ltd
Contents Page
For the year ended 31 December 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 4 1,465    1,728 
1,465    1,728 
Current assets      
Stocks 20,000    20,000 
Debtors 4,162    0 
Cash at bank and in hand 7,277    8,175 
31,439    28,175 
Creditors: amount falling due within one year (14,909)   (14,602)
Net current assets 16,530    13,573 
 
Total assets less current liabilities 17,995    15,301 
Creditors: amount falling due after more than one year (16,747)   (14,267)
Provisions for liabilities (503)   (503)
Net assets 745    531 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 645    431 
Shareholders' funds 745    531 
 


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

Director's 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 director acknowledges 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 director on 08 September 2025 and were signed by:


-------------------------------
Barry Hazeldine
Director
1
General Information
Best Man Ltd is a private company, limited by shares, registered in England and Wales, registration number 05310881, registration address 27 Buxton Road, Manchester, SK2 6LS.

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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 55,000    55,000 
Additions -    - 
Disposals -    - 
At 31 December 2024 55,000    55,000 
Amortisation
At 01 January 2024 55,000    55,000 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 55,000    55,000 
Net book values
At 31 December 2024 -    - 
At 31 December 2023 -    - 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2024 4,694    5,435    25,887    386    36,402 
Additions -    -    -    -    - 
Disposals -    -    -    -    - 
At 31 December 2024 4,694    5,435    25,887    386    36,402 
Depreciation
At 01 January 2024 4,149    5,391    24,748    386    34,674 
Charge for year 81    11    171    -    263 
On disposals -    -    -    -    - 
At 31 December 2024 4,230    5,402    24,919    386    34,937 
Net book values
Closing balance as at 31 December 2024 464    33    968    -    1,465 
Opening balance as at 01 January 2024 545    44    1,139    -    1,728 


2