Best Of Parenting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08584841

Best Of Parenting Limited

Filleted Unaudited Financial Statements

30 June 2025

Best Of Parenting Limited

Financial Statements

Year ended 30 June 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Best Of Parenting Limited

Officers and Professional Advisers

Director	N Saad

Registered office	727-729 High Road
	London
	N12 0BP

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Best Of Parenting Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Best Of Parenting Limited

Year ended 30 June 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 June 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Best Of Parenting Limited

Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	1,925	23

Current assets

Stocks		70,017	73,579
Debtors	6	510,644	126,174
Cash at bank and in hand		20,427	6,489
		---------	---------
		601,088	206,242

Creditors: amounts falling due within one year	7	54,300	43,076
		---------	---------
Net current assets		546,788	163,166
		---------	---------
Total assets less current liabilities		548,713	163,189

Creditors: amounts falling due after more than one year	8	2,741,590	1,926,590
		------------	------------
Net liabilities		( 2,192,877)	( 1,763,401)
		------------	------------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 2,192,879)	( 1,763,403)
	------------	------------
Shareholders funds	( 2,192,877)	( 1,763,401)
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Best Of Parenting Limited

Statement of Financial Position (continued)

30 June 2025

These financial statements were approved by the board of directors and authorised for issue on 12 June 2026 , and are signed on behalf of the board by:

N Saad
Director

Company registration number: 08584841

Best Of Parenting Limited

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Going concern

We believe that the company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company's needs. We believe that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements. In assessing going concern, we have paid particular attention to a period of not less than one year from the date of approval of the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 July 2024	8,703
Additions	2,093
	--------
At 30 June 2025	10,796
	--------
Depreciation
At 1 July 2024	8,680
Charge for the year	191
	--------
At 30 June 2025	8,871
	--------
Carrying amount
At 30 June 2025	1,925
	--------
At 30 June 2024	23
	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	476,261	93,134
Other debtors	34,383	33,040
	---------	---------
	510,644	126,174
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	41,066	17,238
Social security and other taxes	4,838	23,638
Other creditors	8,396	2,200
	--------	--------
	54,300	43,076
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	2,741,590	1,926,590
	------------	------------