| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Current assets |
|
4,962 |
|
|
3,820 |
|
| Creditors: amount falling due within one year |
|
(217) |
|
|
0 |
|
|
Net current assets
|
|
|
4,745
|
|
|
3,820
|
|
Total assets less current liabilities
|
|
|
4,745 |
|
|
3,820 |
|
Net assets
|
|
|
4,745 |
|
|
3,820 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
4,745 |
|
|
3,820 |
| |
NOTES TO THE ACCOUNTS
General Information
BEST-71 LTD is a private company, limited by shares, registered in England and Wales, registration number 12807362, registration address 26 GUILDFORD ROAD, London, E17 4DZ.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
|
| 2. |
Average number of employees
Average number of employees during the year was 0 (2024 : 0).
|
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 10 September 2025 and were signed by: --------------------------------
Gencho Iliev GENCHEV
Director |
1
|