REGISTERED NUMBER: 08614103 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

BEST OPTION SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr R D'Alessandro

SECRETARY:

Kingfisher Business Advisors Ltd

REGISTERED OFFICE:

126 Liberty Lane

Addlestone

Surrey

KT15 1NL

REGISTERED NUMBER:

08614103 (England and Wales)

ACCOUNTANTS:

Kingfisher Business Advisors Ltd

Chartered Accountants

126

Liberty Lane

Addlestone

Surrey

KT15 1NL

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

312,001

312,001

312,001

312,001

CURRENT ASSETS

Debtors

6

841

521

CREDITORS

Amounts falling due within one year

7

99,230

97,216

NET CURRENT LIABILITIES

(98,389

)

(96,695

)

TOTAL ASSETS LESS CURRENT LIABILITIES

213,612

215,306

CREDITORS

Amounts falling due after more than one year

8

312,000

312,000

NET LIABILITIES

(98,388

)

(96,694

)

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

(100,388

)

(98,694

)

SHAREHOLDERS' FUNDS

(98,388

)

(96,694

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:

Dr P Ormandi - Director

1.	STATUTORY INFORMATION

Best Option Solutions 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

1,354

DEPRECIATION

At 1 August 2024

and 31 July 2025

1,354

NET BOOK VALUE

At 31 July 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 August 2024

and 31 July 2025

312,001

NET BOOK VALUE

At 31 July 2025

312,001

At 31 July 2024

312,001

Cost or valuation at 31 July 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2025

(1,795

)

-

(1,795

)

Cost

1,795

312,001

313,796

-

312,001

312,001

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

841

521

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

90,208

90,490

Other creditors

9,022

6,726

99,230

97,216

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other creditors

312,000

312,000

9.	POST BALANCE SHEET EVENTS

Subsequent to the balance sheet date, the company commenced a group restructuring process involving the establishment of a new Gibraltar holding company, which is expected to become the parent undertaking of the UK company by the end of November 2025. In connection with this, certain receivables may be transferred to the Gibraltar entity, and a change of directorship has taken place. These events occurred after the reporting date and do not adjust the figures presented in these financial statements.