Best Care Products Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03407100

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,095		9,001
Investments	5		31,775		47,775

			40,870		56,776
CURRENT ASSETS
Debtors	6	102,493		57,634

		102,493		57,634
Creditors: Amounts Falling Due Within One Year	7	(128,242 )		(94,966 )

NET CURRENT ASSETS (LIABILITIES)			(25,749 )		(37,332 )

TOTAL ASSETS LESS CURRENT LIABILITIES			15,121		19,444

Creditors: Amounts Falling Due After More Than One Year	8		(14,969 )		(18,562 )

NET ASSETS			152		882

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			150		880

SHAREHOLDERS' FUNDS			152		882

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Best Care Products Ltd.

Balance Sheet (continued)

As At 31 March 2025

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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J J Stephens

Director

22 December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Best Care Products Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 03407100 . The registered office is Yew Tree House, Lewes Road, Forest Row, RH18 5AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	20% reducing balance

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Best Care Products Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.7.

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	3,643	20,892	24,535
Additions	-	2,455	2,455

As at 31 March 2025	3,643	23,347	26,990

Depreciation
As at 1 April 2024	2,213	13,321	15,534
Provided during the period	357	2,004	2,361

As at 31 March 2025	2,570	15,325	17,895

Net Book Value
As at 31 March 2025	1,073	8,022	9,095

As at 1 April 2024	1,430	7,571	9,001

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Best Care Products Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investments

	Subsidiaries
	£
Cost
As at 1 April 2024	47,775
Disposals	(16,000 )

As at 31 March 2025	31,775

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	31,775

As at 1 April 2024	47,775

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	45,077	11,733
Other debtors	57,416	45,901

	102,493	57,634

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,820	2,035
Bank loans and overdrafts	13,148	12,163
Other creditors	6,170	2,745
Taxation and social security	106,104	78,023

	128,242	94,966

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	14,969	18,562

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Best Care Products Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	3,593	3,593

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	14,969	18,562

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

11. Financial Instruments

Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.

12. Directors Advances, Credits and Guarantees

Included in other debtors due within one year are loans to the directors, Mr J Stephens and Mrs J Stephens amounting to £57,415 (2024 - £45,901).

Interest has been charged at the H.M. Revenue and Customs official rate.

13. Controlling Parties

The company's ultimate controlling party is by virtue of their interest in the share capital of the company.

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