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REGISTERED NUMBER: OC387967 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

Best4business Accountants LLP

Best4business Accountants LLP (Registered number: OC387967)

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Best4business Accountants LLP

General Information

for the Year Ended 31st December 2025

| DESIGNATED MEMBERS: | Best4business Accountants & Company Limited

| R C Mohabaty

| Z A Muhamad

| REGISTERED OFFICE: | 45 Beaufort Court

| Admirals Way

| London

| E14 9XL

| REGISTERED NUMBER: | OC387967 (England and Wales)

| ACCOUNTANTS: | Best4business Accountants & Company Ltd

| 9 Caxton House

| Broad Street

| Cambourne

| Cambridge

| Cambridgeshire

| CB23 6JN

Best4business Accountants LLP (Registered number: OC387967)

Balance Sheet

31st December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 4,800 |  | 4,200 |  |

Cash in hand | 200 |  | 200 |  |

5,000 |  | 4,400 |  |

CREDITORS

Amounts falling due within one year | 5 | (800 | ) | (700 | ) |

NET CURRENT ASSETS | 4,200 |  | 3,700 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 4,200 |  | 3,700 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 4,000 |  | 3,500 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 200 |  | 200 |  |

4,200 |  | 3,700 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 4,000 |  | 3,500 |  |

Members' other interests | 200 |  | 200 |  |

4,200 |  | 3,700 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st December 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 9th April 2026 and were signed by:

R C Mohabaty - Designated member

Best4business Accountants LLP (Registered number: OC387967)

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Best4business Accountants LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

3. | EMPLOYEE INFORMATION

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

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 4,800 |  | 4,200 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 800 |  | 700 |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

2025 | 2024 |

£ | £ |

| Amounts owed to members in respect of profits | 4,000 |  | 3,500 |  |

| Falling due within one year | 4,000 |  | 3,500 |  |

7. | RELATED PARTY DISCLOSURES

| The company sells, on normal commercial terms, accountancy services to First Choice Accountancy Ltd, a company registered in England with number 11577434, of which Best4business Accountants and Company Limited is the ultimate controlling party.

| The value of such sales during the financial period being reported (excluding VAT) was £4,000 (2024: £3,500).

| The total balance due from First Choice Accountancy Ltd at the end of the period was £4,800 (2024: £4,200).