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Registered number: 11287020
West Best 10 Limited
Financial Statements
For The Year Ended 30 April 2025
West Best 10 Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
West Best 10 Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11287020

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 31,246 |  | 37,578
Investments | 5 |  | 17,200 |  | 17,200
|  |  | 48,446 |  | 54,778
CURRENT ASSETS
Stocks | 6 | 6,652 |  | 6,828 |
Debtors | 7 | 204,805 |  | 173,962 |
Cash at bank and in hand |  | 34,332 |  | 69,159 |
|  | 245,789 |  | 249,949 |
Creditors: Amounts Falling Due Within One Year | 8 | (438,729 ) |  | (303,328 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (192,940 ) |  | (53,379 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (144,494 ) |  | 1,399
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (30,692 ) |  | (35,539 )
NET LIABILITIES |  |  | (175,186 ) |  | (34,140 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | (175,188 ) |  | (34,142 )
SHAREHOLDERS' FUNDS |  |  | (175,186) |  | (34,140)

Page 1
Page 2
West Best 10 Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Sahir Rana Director
21 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
West Best 10 Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
West Best 10 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11287020 . The registered office is 10 Beaconsfield Road, Southall, Middlesex, UB1 1DW.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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 | 20% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 124,217 | 846 | 125,063
Additions | 1,055 | 493 | 1,548
As at 30 April 2025 | 125,272 | 1,339 | 126,611
Depreciation
As at 1 May 2024 | 87,274 | 211 | 87,485
Provided during the period | 7,545 | 335 | 7,880
As at 30 April 2025 | 94,819 | 546 | 95,365

...CONTINUED
Page 3
Page 4
West Best 10 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | 30,453 | 793 | 31,246
As at 1 May 2024 | 36,943 | 635 | 37,578

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 17,200
As at 30 April 2025 | 17,200
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 17,200
As at 1 May 2024 | 17,200

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 6,652 |  | 6,828

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 47,533 |  | 15,540
Other debtors | 157,272 |  | 158,422
| 204,805 |  | 173,962

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 73,712 |  | 7,972
Other taxes and social security | 4,625 |  | 1,175
VAT | 1,318 |  | 32,550
Net wages | 10,329 |  | 9,549
Other creditors - Omega Consultants loan | 12,700 |  | 12,700
Other creditors - J Rana | 421 |  | 421
Accruals and deferred income | 2,350 |  | 2,350
Director's loan account | 333,274 |  | 236,611
| 438,729 |  | 303,328

Page 4
Page 5
West Best 10 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 30,692 |  | 35,539

10. Share Capital

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

Page 5