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Registered number: OC334487 BEST COMPANIES PARTNERSHIP LLP FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
BEST COMPANIES PARTNERSHIP LLP CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2
BEST COMPANIES PARTNERSHIP LLP REGISTERED NUMBER: OC334487 BALANCE SHEET AS AT 30 SEPTEMBER 2025
| 2025 | 2024
Note | £ | £
Total assets less current liabilities |  | - | -
Net assets |  | - | -
Represented by: |  |  |
Loans and other debts due to members within one year |  |  |
|  | - | -
|  | - | -
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity was entitled to exemption from audit under section 480 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf on 4 June 2026.
J H Austin
Designated member
The notes on page 2 form part of these financial statements. Best Companies Partnership LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity. Page 1
BEST COMPANIES PARTNERSHIP LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Best Companies Partnership LLP is a limited liability partnership registered in England and Wales. Its registered office is Hamilton House, Rackery Lane, Llay, Wrexham, LL12 0PB. The company number is OC334487. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .
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