Best Practice Medical (UK) Ltd

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

Registered number: 09415910

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		52,497		34,049

			52,497		34,049
CURRENT ASSETS
Stocks	5	400		400
Debtors	6	221		-
Cash at bank and in hand		1,048		1,437

		1,669		1,837
Creditors: Amounts Falling Due Within One Year	7	(20,777 )		(9,127 )

NET CURRENT ASSETS (LIABILITIES)			(19,108 )		(7,290 )

TOTAL ASSETS LESS CURRENT LIABILITIES			33,389		26,759

Creditors: Amounts Falling Due After More Than One Year	8		(21,146 )		(2,333 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,567 )		(2,584 )

NET ASSETS			2,676		21,842

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			2,675		21,841

SHAREHOLDERS' FUNDS			2,676		21,842

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Best Practice Medical (UK) Ltd

Balance Sheet (continued)

As At 28 August 2025

For the year ending 28 August 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 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 D Roberts

Director

27 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Best Practice Medical (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09415910 . The registered office is 23 Pennyroyal Way, Kirkby-in-Ashfield, Nottinghamshire, NG17 8SE.

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 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.

2.3. 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:

Plant & Machinery	25% straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	No depreciation
Computer Equipment	25% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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.

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Best Practice Medical (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 August 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 29 August 2024	33,062	-	20,451	15,894	69,407
Additions	-	33,000	-	-	33,000

As at 28 August 2025	33,062	33,000	20,451	15,894	102,407

Depreciation
As at 29 August 2024	22,430	-	-	12,928	35,358
Provided during the period	4,689	8,250	-	1,613	14,552

As at 28 August 2025	27,119	8,250	-	14,541	49,910

Net Book Value
As at 28 August 2025	5,943	24,750	20,451	1,353	52,497

As at 29 August 2024	10,632	-	20,451	2,966	34,049

5. Stocks

	2025	2024
	£	£
Stock	400	400

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	212	-
Other debtors	9	-

	221	-

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Best Practice Medical (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,850	-
Trade creditors	-	557
Bank loans and overdrafts	2,000	2,000
Corporation tax	-	5,604
Accruals and deferred income	728	728
Directors' loan accounts	12,199	238

	20,777	9,127

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	20,813	-
Bank loans	333	2,333

	21,146	2,333

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,850	-
Later than one year and not later than five years	20,813	-

	26,663	-

	26,663	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

11. Related Party Transactions

At the balance sheet date, an amount of £12,199 (2024: £238) was owed from the company to the director. The amount was unsecured, interest free with no fixed repayent date.

12. Ultimate Controlling Party

The company's ultimate controlling party is David Roberts by virtue of his ownership of 100% of the issued share capital in the company.

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