Best Accountancy Services Ltd

Best Accountancy Services Ltd
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	507	856
		507	856
Current assets
Debtors	4	9,640	6,490
Cash at bank and in hand		33,496	23,440
		43,136	29,930
Creditors: amount falling due within one year	5	(14,256)	(11,148)
Net current assets		28,880	18,782

Total assets less current liabilities		29,387	19,638
Net assets		29,387	19,638

Capital and reserves
Called up share capital		100	100
Profit and loss account		29,287	19,538
Shareholders' funds		29,387	19,638

For the year ended 31 March 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 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 29 December 2025 and were signed by:

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Michael Best
Director

Best Accountancy Services Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Best Accountancy Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11264832, registration address Hammerain House, Hookstone Avenue, Harrogate, North Yorkshire, HG2 8ER.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant & Machinery etc. 33% Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 April 2024	1,603	1,603
Additions	-	-
Disposals	-	-
At 31 March 2025	1,603	1,603
Depreciation
At 01 April 2024	747	747
Charge for year	349	349
On disposals	-	-
At 31 March 2025	1,096	1,096
Net book values
Closing balance as at 31 March 2025	507	507
Opening balance as at 01 April 2024	856	856

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	9,489	6,339
Other Debtors	151	151
	9,640	6,490

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,274	1,303
Taxation and Social Security	12,963	9,803
Other Creditors	19	42
	14,256	11,148

Advances and Credits

Michael Best
The Company repaid to the Director £24 during the year ended 31st March 2025. The loan was interest free and repayable upon demand.

Current year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Michael Best	43		0		0		24		0		0		19
	43		0		0		24		0		0		19

Previous year (2024)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Michael Best	303		0		0		260		0		0		43
	303		0		0		260		0		0		43

Registered Number: 11264832
England and Wales
BEST ACCOUNTANCY SERVICES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025