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Better Regulation Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Better Regulation Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Better Regulation Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 05153605

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 420,220 |  | 493,692
|  |  | 420,220 |  | 493,692
CURRENT ASSETS
Debtors | 5 | 476,564 |  | 500,039 |
Cash at bank and in hand |  | 700,350 |  | 683,935 |
|  | 1,176,914 |  | 1,183,974 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,508,681 ) |  | (1,507,479 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (331,767 ) |  | (323,505 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 88,453 |  | 170,187
NET ASSETS |  |  | 88,453 |  | 170,187
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 87,453 |  | 169,187
SHAREHOLDERS' FUNDS |  |  | 88,453 |  | 170,187

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 her 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

Mrs G Ross-Wood Director
30 June 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Better Regulation Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Better Regulation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05153605 . The registered office is 23 Berkeley Square, London, W1J 6HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
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:

Leasehold | 3 years straight line
Plant & Machinery | 4 years straight line
Motor Vehicles | 4 years straight line
Fixtures & Fittings | 4 years straight line
Computer Equipment | over the project life of 10 years

2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and a deferred tax provision where necessary in accordance with accounting standards.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 12 (2024: 12)
12 12
Page 2
Page 3
Better Regulation Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2024 | 170,619 | 16,826 | 124,932 | 6,667
Additions | - | 8,931 | - | -
As at 30 November 2025 | 170,619 | 25,757 | 124,932 | 6,667
Depreciation
As at 1 December 2024 | 170,619 | 10,482 | 31,918 | 6,173
Provided during the period | - | 4,607 | 31,233 | 175
As at 30 November 2025 | 170,619 | 15,089 | 63,151 | 6,348
Net Book Value
As at 30 November 2025 | - | 10,668 | 61,781 | 319
As at 1 December 2024 | - | 6,344 | 93,014 | 494

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 1,158,774 | 1,477,818
Additions | 144,680 | 153,611
As at 30 November 2025 | 1,303,454 | 1,631,429
Depreciation
As at 1 December 2024 | 764,934 | 984,126
Provided during the period | 191,068 | 227,083
As at 30 November 2025 | 956,002 | 1,211,209
Net Book Value
As at 30 November 2025 | 347,452 | 420,220
As at 1 December 2024 | 393,840 | 493,692

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 421,153 |  | 449,659
Other debtors | 55,411 |  | 50,380
| 476,564 |  | 500,039

Page 3
Page 4
Better Regulation Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 64,806 |  | 65,960
Other taxes and social security | 48,859 |  | 49,694
VAT | 25,050 |  | 22,384
Other creditors | 47,662 |  | 45,461
Accruals and deferred income | 1,322,304 |  | 1,323,980
| 1,508,681 |  | 1,507,479

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4