Punditbest Limited Filleted Accounts Cover
Punditbest Limited
Company No. 01323442
Information for Filing with The Registrar
28 February 2025
Punditbest Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 28 February 2025.
Principal activities
The principal activity of the company during the year under review was the provision of services to the film industry.
Directors
The Directors who served at any time during the year were as follows:
B. Robinson
S. Robinson
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
B. Robinson
Director
19 January 2026
Punditbest Limited Balance Sheet Registrar
at
28 February 2025
Company No.
01323442
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
11,06316,063
11,06316,063
Current assets
Debtors
5
1,019623
Cash at bank and in hand
128,744204,328
129,763204,951
Creditors: Amount falling due within one year
6
(13,095)
(21,796)
Net current assets
116,668183,155
Total assets less current liabilities
127,731199,218
Creditors: Amounts falling due after more than one year
7
(120,260)
(120,260)
Net assets
7,47178,958
Capital and reserves
Called up share capital
100100
Profit and loss account
8
7,37178,858
Total equity
7,47178,958
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 28 February 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 19 January 2026 and signed on its behalf by:
B. Robinson
Director
19 January 2026
Punditbest Limited Notes to the Accounts Registrar
for the year ended 28 February 2025
1
General information
Punditbest Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 01323442
Its registered office is:
Its trading address is:
Preston Court
Cwm Farm
Preston-on-Wye
Dorstone
Hereford
Hereford
HR2 9JU
HR3 6AD
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Leasehold land and buildings
5% Straight line
Furniture, fittings and equipment
15% Reducing balance
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
22
4
Tangible fixed assets
Land and buildings
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 March 2024
115,63149,844165,475
At 28 February 2025
115,63149,844165,475
Depreciation
At 1 March 2024
102,06747,345149,412
Charge for the year
4,6253755,000
At 28 February 2025
106,69247,720154,412
Net book values
At 28 February 2025
8,9392,12411,063
At 29 February 2024
13,564
2,499
16,063
5
Debtors
2025
2024
£
£
VAT recoverable
1,019623
1,019623
6
Creditors:
amounts falling due within one year
2025
2024
£
£
Trade creditors
2,346590
Taxes and social security
2,415
13,667
Loans from directors
3341,740
Accruals and deferred income
8,0005,799
13,09521,796
7
Creditors:
amounts falling due after more than one year
2025
2024
£
£
Other creditors
120,260120,260
120,260120,260
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Dividends
2025
2024
£
£
Dividends for the period:
Dividends paid in the period
73,500
48,000
73,500
48,000
Dividends by type:
Equity dividends
73,50048,000
73,500
48,000
Punditbest Limited0132344228 February 202501 March 2024false19 January 2026BTCSoftware AP Solution 2025 12.2.0212.2.02true013234422024-03-012025-02-28013234422025-02-28013234422024-02-2901323442core:WithinOneYear2025-02-2801323442core:WithinOneYear2024-02-2901323442core:AfterOneYear2025-02-2801323442core:AfterOneYear2024-02-2901323442core:ShareCapital2025-02-2801323442core:ShareCapital2024-02-2901323442core:RetainedEarningsAccumulatedLosses2025-02-2801323442core:RetainedEarningsAccumulatedLosses2024-02-2901323442countries:UnitedKingdom2024-03-012025-02-2801323442bus:RegisteredOffice2024-03-012025-02-2801323442core:LeasedAssetsHeldAsLesseecore:LandBuildings2024-03-012025-02-2801323442core:FurnitureFittingsToolsEquipment2024-03-012025-02-28013234422023-03-012024-02-2901323442core:LandBuildings2024-03-0101323442core:FurnitureFittingsToolsEquipment2024-03-01013234422024-03-0101323442core:LandBuildings2025-02-2801323442core:FurnitureFittingsToolsEquipment2025-02-2801323442core:LandBuildings2024-03-012025-02-2801323442core:RetainedEarningsAccumulatedLosses2024-03-012025-02-2801323442bus:AllOrdinaryShares2024-03-012025-02-2801323442bus:SmallEntities2024-03-012025-02-2801323442bus:FullAccounts2024-03-012025-02-2801323442bus:AuditExempt-NoAccountantsReport2024-03-012025-02-2801323442bus:Director12024-03-012025-02-2801323442bus:PrivateLimitedCompanyLtd2024-03-012025-02-28iso4217:GBPxbrli:pure