Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2023 false true No description of principal activity 1 January 2025 31 December 2025 31 December 2025 08966393 Mr Andrew Booth Mrs Linsey Booth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08966393 2024-12-31 08966393 2025-12-31 08966393 2025-01-01 2025-12-31 08966393 frs-core:CurrentFinancialInstruments 2025-12-31 08966393 frs-core:Non-currentFinancialInstruments 2025-12-31 08966393 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08966393 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08966393 frs-bus:Micro-entities 2025-01-01 2025-12-31 08966393 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08966393 frs-bus:Director1 2025-01-01 2025-12-31 08966393 frs-bus:Director2 2025-01-01 2025-12-31 08966393 2022-12-31 08966393 2024-12-31 08966393 2023-01-01 2024-12-31 08966393 frs-core:CurrentFinancialInstruments 2024-12-31 08966393 frs-core:Non-currentFinancialInstruments 2024-12-31
Registered number: 08966393
THE BEST E CIGARETTE LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
THE BEST E CIGARETTE LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08966393

| 31 December 2025 | 31 December 2024
--- | --- | ---
|  | £ | £
Fixed assets |  | 43,232 | 37,354
Current assets |  | 33,936 | 49,136
Creditors: Amounts Falling Due Within One Year |  | (51,537 ) | (41,445 )
NET CURRENT ASSETS (LIABILITIES) |  | (17,601 ) | 7,691
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 25,631 | 45,045
Creditors: Amounts Falling Due After More Than One Year |  | (21,744 ) | (42,957 )
Accruals and deferred income |  | (1,920 ) | (1,920 )
NET ASSETS |  | 1,967 | 168
CAPITAL AND RESERVES |  | 1,967 | 168

## Notes

1. General Information
THE BEST E CIGARETTE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08966393 . The registered office is 83-89 Phoenix Street, Sutton-In-Ashfield, Nottinghamshire, NG17 4HL.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 5)
7 5
For the year ending 31 December 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mrs Linsey Booth Director
28th May 2026