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REGISTERED NUMBER: 14583376 (England and Wales)

Financial Statements for the Year Ended 31 January 2025

for

Best Units Ltd

| Best Units Ltd (Registered number: 14583376) |

Contents of the Financial Statements

for the Year Ended 31 January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Best Units Ltd |

Company Information

for the Year Ended 31 January 2025

| DIRECTORS: | J J Hennessy

| Mrs S G Hennessy

| REGISTERED OFFICE: | 116 Duke Street

| Liverpool

| Merseyside

| L1 5JW

| REGISTERED NUMBER: | 14583376 (England and Wales)

| Best Units Ltd (Registered number: 14583376) |

Balance Sheet

31 January 2025

| 31.1.25 |  | 31.1.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 2 |  | 2 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2 |  | 2 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

2 |  | 2 |  |

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Mrs S G Hennessy - Director

| Best Units Ltd (Registered number: 14583376) |

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| Best Units Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | 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.

| The company was dormant throughout the current year and previous period.

| Significant judgements and estimates

| There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

| Financial instruments

| Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Amounts owed by group undertakings | 2 |  | 2 |  |