Best For Balls Limited

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

Registered number: 05619864

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		54,531		54,944

			54,531		54,944
CURRENT ASSETS
Stocks	5	178,668		170,264
Debtors	6	29,598		18,703
Cash at bank and in hand		650,514		562,761

		858,780		751,728
Creditors: Amounts Falling Due Within One Year	7	(122,713 )		(107,806 )

NET CURRENT ASSETS (LIABILITIES)			736,067		643,922

TOTAL ASSETS LESS CURRENT LIABILITIES			790,598		698,866

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,736 )		(13,413 )

NET ASSETS			776,862		685,453

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			776,858		685,449

SHAREHOLDERS' FUNDS			776,862		685,453

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Best For Balls Limited

Balance Sheet (continued)

As At 30 November 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 C Scott

Director

24th June 2026

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

1. General Information

Best For Balls Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05619864 . The registered office is Unit 18 Vanalloys Business Park, Stoke Row, Henley on Thames, Oxfordshire, RG9 5QW.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements are rounded to the nearest £1.

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 VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of golf equipment is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured 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% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33.3% Straight line

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash

generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

2.4. Stocks and Work in Progress

Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and

slow-moving stock where appropriate.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Best For Balls Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.9. Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	98,948	53,995	32,501	5,066	190,510
Additions	9,657	-	-	1,024	10,681

As at 30 November 2025	108,605	53,995	32,501	6,090	201,191

Depreciation
As at 1 December 2024	79,240	42,394	11,070	2,862	135,566
Provided during the period	4,927	2,900	2,131	1,136	11,094

As at 30 November 2025	84,167	45,294	13,201	3,998	146,660

Net Book Value
As at 30 November 2025	24,438	8,701	19,300	2,092	54,531

As at 1 December 2024	19,708	11,601	21,431	2,204	54,944

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Best For Balls Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Stocks

	2025	2024
	£	£
Stock	178,668	170,264

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,686	1,531
Prepayments and accrued income	21,180	17,172
Golf Ball Shop Ltd	2,732	-

	29,598	18,703

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	34,064	42,067
Corporation tax	55,836	31,469
PAYE	826	825
VAT	24,252	28,286
Net wages	850	850
Other creditors	3,912	1,485
Pension	480	480
Accruals and deferred income	1,919	2,283
Director's loan account	574	61

	122,713	107,806

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
4 Ordinary Shares of £ 1.00 each	4	4

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	3,733	3,733
Later than one year and not later than five years	1,866	5,599

	5,599	9,332

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