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Registered number: 13843725
Best Friends Raw Feed Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2026
Best Friends Raw Feed Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Best Friends Raw Feed Ltd
Abridged Balance Sheet
As At 31 January 2026
Abridged Balance Sheet
Registered number: 13843725

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 394 |  | -
|  |  | 394 |  | -
CURRENT ASSETS
Stocks |  | 9,000 |  | 2,000 |
Debtors |  | 6,779 |  | 7,207 |
Cash at bank and in hand |  | 6,844 |  | 16,761 |
|  | 22,623 |  | 25,968 |
Creditors: Amounts Falling Due Within One Year |  | (28,372 ) |  | (33,010 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,749 ) |  | (7,042 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (5,355 ) |  | (7,042 )
NET LIABILITIES |  |  | (5,355 ) |  | (7,042 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 2 |  | 2
Profit and Loss Account |  |  | (5,357 ) |  | (7,044 )
SHAREHOLDERS' FUNDS |  |  | (5,355) |  | (7,042)

Page 1
Page 2
Best Friends Raw Feed Ltd
Abridged Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Daniel Hey Director
26/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Best Friends Raw Feed Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 January 2026
Notes to the Abridged Financial Statements
1. General Information
Best Friends Raw Feed Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13843725 . The registered office is 101b Bradford Road, Dewsbury, WF13 2EW.
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. 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.
2.3. 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:

Computer Equipment | SLM @ 33%

2.4. 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.
2.5. 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 year 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."
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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Best Friends Raw Feed Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2025 | -
Additions | 544
As at 31 January 2026 | 544
Depreciation
As at 1 February 2025 | -
Provided during the period | 150
As at 31 January 2026 | 150
Net Book Value
As at 31 January 2026 | 394
As at 1 February 2025 | -

5. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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