Best4business (Technology Partners) Lim - Accounts to registrar (filleted)

REGISTERED NUMBER: 10859135 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Best4business (Technology Partners)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R C Mohabaty

SECRETARY:

Best4Business Limited (Corporate)

REGISTERED OFFICE:

9 Caxton House

Cambourne

Cambridge

CB23 6JN

REGISTERED NUMBER:

10859135 (England and Wales)

CURRENT ASSETS

Stocks

3,000

2,700

Debtors

4

30,127

25,658

Cash at bank

31

527

33,158

28,885

CREDITORS

Amounts falling due within one year

5

30,022

26,061

NET CURRENT ASSETS

3,136

2,824

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,136

2,824

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

3,036

2,724

SHAREHOLDERS' FUNDS

3,136

2,824

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 January 2026 and were signed by:

R C Mohabaty - Director

1.	STATUTORY INFORMATION

Best4business (Technology Partners) Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

17,789

19,255

Amounts owed by group undertakings

12,338

6,403

30,127

25,658

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

28,336

23,957

Other creditors

1,686

2,104

30,022

26,061

6.	RELATED PARTY DISCLOSURES

The company purchases, on normal commercial terms, management, accounting, bookkeeping and payroll services from Best4business Accountants & Company Limited, a company registered in England with number 4331988, of which the company is a wholly-owned subsidiary company, and of which Mr R C Mohabaty is a director.

The value of such purchases during the financial period being reported was £187,943 [2024: £163,669] (excluding VAT).The total balance due to Best4business Accountants & Company Limited at the end of the year was £12,338 [2024:£6,403].

The company sells, on normal commercial terms of IT consultancy to Treethorpe Limited, a company registered in England with number 06172161, of which Mr R C Mohabaty is a director and retain significant control.

The value of such sales during the financial period being reported was £93,113 [2024: £78,971] (excluding VAT).The total balance from Treethorpe Limited at the end of the year was £6,287 [2024: £7,845].

The company sells, on normal commercial terms of IT consultancy to Hansen Sweeney Limited, a company registered in England with number 09229351, of which Mr R C Mohabaty is a director and retain significant control.

The value of such sales during the financial period being reported was £46,413 [2024: £42,399] (excluding VAT).The total balance from Hansen Sweeney Limited at the end of the year was £1,469 [2024: £5,976].

The company sells, on normal commercial terms of IT consultancy to Taylor Keeble LLP, a limited liability partnership in England with number OC412705, of which Mr R C Mohabaty is a designated Member.

The value of such sales during the financial period being reported was £41,450 [2024: £41,118] (excluding VAT).The total balance from Taylor Keeble LLP at the end of the year was £4,814 [2024: £4,408].

7.	ULTIMATE CONTROLLING PARTY

The Company is a wholly-owned subsidiary of Best4business Accountants and Company Limited.

The ultimate controlling party of Best4business Accountants and Company Limited is R C Mohabaty, who owns and controls a majority of the shares in the parent company.