REGISTERED NUMBER: 06371479 (England and Wales)

Best Start Human Resources Limited

Financial Statements For The Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D I D Wynne

Mrs A Wynne

REGISTERED OFFICE:

Building 16, 1st Floor

Gateway 1000, Arlington Business Park

Whittle Way

Stevenage

Hertfordshire

SG1 2FP

REGISTERED NUMBER:

06371479 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,557

1,165

CURRENT ASSETS

Debtors

5

745,091

160,532

Cash at bank

906,121

1,148,186

1,651,212

1,308,718

CREDITORS

Amounts falling due within one year

6

(342,522

)

(199,515

)

NET CURRENT ASSETS

1,308,690

1,109,203

TOTAL ASSETS LESS CURRENT LIABILITIES

1,310,247

1,110,368

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,309,247

1,109,368

SHAREHOLDERS' FUNDS

1,310,247

1,110,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

Mr D I D Wynne - Director

1.	STATUTORY INFORMATION

Best Start Human Resources Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

The turnover shown in the profit and loss account represents services performed during the year, exclusive of Value Added Tax. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

50% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

21,274

40,881

62,155

Additions

1,142

-

1,142

At 31 December 2025

22,416

40,881

63,297

DEPRECIATION

At 1 January 2025

20,341

40,649

60,990

Charge for year

518

232

750

At 31 December 2025

20,859

40,881

61,740

NET BOOK VALUE

At 31 December 2025

1,557

-

1,557

At 31 December 2024

933

232

1,165

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

177,723

155,406

Other debtors

6,400

-

Directors' current accounts

412,000

-

Tax

139,050

-

Prepayments and accrued income

9,918

5,126

745,091

160,532

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,256

2,517

Tax

264,929

122,060

Social security and other taxes

9,926

8,059

VAT

61,564

63,305

Other creditors

1,473

582

Accrued expenses

3,374

2,992

342,522

199,515

7.	RELATED PARTY DISCLOSURES

During the year the company paid £178,000 as dividends to it's shareholders (2024 - £162,000).

At the year end the Directors owed the Company £412,000 (£Nil in 2024).