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Company Registration No. 09266818 (England and Wales)
Best Start Education Ltd Unaudited accounts for the year ended 31 July 2026
Best Start Education Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Best Start Education Ltd Company Information for the year ended 31 July 2026
Director
Elena Colquhoun
Company Number
09266818 (England and Wales)
Registered Office
52 Dalkeith Road Harpenden AL5 5PW
Accountants
Black & White Chartered Certified Accountants The Well House 4 Herriard Park Herriard Basingstoke Hampshire RG25 2PL
- 3 -
Best Start Education Ltd Statement of financial position as at 31 July 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
-
131
Current assets
Cash at bank and in hand
45,149
68,608
Creditors: amounts falling due within one year
5
(35,310)
(49,903)
Net current assets
9,839
18,705
Net assets
9,839
18,836
Capital and reserves
Called up share capital
100
100
Profit and loss account
9,739
18,736
Shareholders' funds
9,839
18,836
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2026 and were signed on its behalf by
Elena Colquhoun Director Company Registration No. 09266818
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Best Start Education Ltd Notes to the Accounts for the year ended 31 July 2026
1
Statutory information
Best Start Education Ltd is a private company, limited by shares, registered in England and Wales, registration number 09266818. The registered office is 52 Dalkeith Road, Harpenden, AL5 5PW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 August 2025
524
At 31 July 2026
524
Depreciation
At 1 August 2025
393
Charge for the year
131
At 31 July 2026
524
Net book value
At 31 July 2026
-
At 31 July 2025
131
5
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
33,260
48,205
Loans from directors
1,160
848
Accruals
890
850
35,310
49,903
- 5 -
Best Start Education Ltd Notes to the Accounts for the year ended 31 July 2026
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -