Company Registration No. SC357656 (Scotland)
Best Evidence Technology Ltd
Unaudited accounts
for the year ended 31 March 2025
Best Evidence Technology Ltd
Unaudited accounts
Contents
Best Evidence Technology Ltd
Company Information
for the year ended 31 March 2025
Company Number
SC357656 (Scotland)
Registered Office
CBC House
24 Canning Street
Edinburgh
EH3 8EG
Accountants
Thursfields Accountancy Limited
Business Lodge, Trent House
234 Victoria Road
Stoke-on-Trent
Staffordshire
ST4 2LW
Best Evidence Technology Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
23,688
28,711
Cash at bank and in hand
208,991
148,315
Creditors: amounts falling due within one year
(453,125)
(533,492)
Net current assets
68,030
41,937
Total assets less current liabilities
91,718
70,648
Provisions for liabilities
Deferred tax
(1,398)
(6,471)
Called up share capital
1,000
1,000
Profit and loss account
89,320
63,177
Shareholders' funds
90,320
64,177
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 December 2025 and were signed on its behalf by
M Hartshorne
Director
Company Registration No. SC357656
Best Evidence Technology Ltd
Notes to the Accounts
for the year ended 31 March 2025
Best Evidence Technology Ltd is a private company, limited by shares, registered in Scotland, registration number SC357656. The registered office is CBC House, 24 Canning Street, Edinburgh, EH3 8EG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Best Evidence Technology Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Total
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
6
Average number of employees
During the year the average number of employees was 6 (2024: 6).