Best Practice Group Limited - Filleted accounts

Registered number

03903926

Best Practice Group Limited

Unaudited Filleted Accounts

31 December 2025

Best Practice Group Limited
Registered number:		03903926
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,911			3,838
Investments	4		2			2
			3,913			3,840

Current assets
Debtors	5	323,670			492,747
Cash at bank and in hand		11,786			133,992
		335,456			626,739

Creditors: amounts falling due within one year	6	(249,891)			(499,103)

Net current assets			85,565			127,636

Total assets less current liabilities			89,478			131,476


Provisions for liabilities			-			(960)


Net assets			89,478			130,516

Capital and reserves
Called up share capital			25,000			50,004
Capital redemption reserve			-			50,000
Profit and loss account			64,478			30,512

Shareholders' funds			89,478			130,516

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Watton
Director
Approved by the board on 20 August 2026

Best Practice Group Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment	20% straight line

	Investments
	Investments in subsidiary undertakings are recognised at cost.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		4


3	Tangible fixed assets
					Office equipment
£
	Cost
	At 1 January 2025				24,942
	Additions				1,624
	At 31 December 2025				26,566

	Depreciation
	At 1 January 2025				21,104
	Charge for the year				1,551
	At 31 December 2025				22,655

	Net book value
	At 31 December 2025				3,911
	At 31 December 2024				3,838


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025				2

	At 31 December 2025				2


5	Debtors		2025		2024
£				£

	Trade debtors		136,267		241,278
	Other debtors		185,500		148,567
	Prepayments and accrued income		1,903		102,902
			323,670		492,747


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		-		21,111
	Trade creditors		131,073		135,017
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		2		2
	Taxation and social security costs		3,053		112,252
	Accruals and deferred income		6,116		117,891
	Other creditors		109,647		112,830
			249,891		499,103


7	Other information

	Best Practice Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Crows Nest Business Park
	Ashton Road
	Billinge
	Wigan
	WN5 7XX