REGISTERED NUMBER: 04258271 (England and Wales)

BESTLOG LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Knobloch

L P Read

J Thorn

REGISTERED OFFICE:

Unit 1

Rutland Way

Chichester

West Sussex

PO19 7RT

REGISTERED NUMBER:

04258271 (England and Wales)

AUDITORS:

MC Audit Limited

Statutory Auditors

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

102,673

121,177

CURRENT ASSETS

Debtors

5

2,602,953

1,893,517

Cash at bank and in hand

79,512

720,404

2,682,465

2,613,921

CREDITORS

Amounts falling due within one year

6

697,963

751,633

NET CURRENT ASSETS

1,984,502

1,862,288

TOTAL ASSETS LESS CURRENT LIABILITIES

2,087,175

1,983,465

PROVISIONS FOR LIABILITIES

24,012

28,638

NET ASSETS

2,063,163

1,954,827

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,063,162

1,954,826

2,063,163

1,954,827

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 4 August 2026 and were signed on its behalf by:

L P Read - Director

1.	STATUTORY INFORMATION

Bestlog Ltd 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

Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax.

The revenue for the transportation of cars and car parts is recognised when the items have been delivered and all contractual obligations have been fulfilled.

The revenue for storage and letting of space is recognised over the period of the storage or letting.

Tangible fixed assets

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

Plant and machinery

-

33% on cost and 20% on cost

Motor vehicles

-

20% on cost and 15% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 26 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

157,462

555,668

713,130

Additions

24,759

-

24,759

Disposals

(2,258

)

-

(2,258

)

At 31 December 2025

179,963

555,668

735,631

DEPRECIATION

At 1 January 2025

97,315

494,638

591,953

Charge for year

23,604

19,659

43,263

Eliminated on disposal

(2,258

)

-

(2,258

)

At 31 December 2025

118,661

514,297

632,958

NET BOOK VALUE

At 31 December 2025

61,302

41,371

102,673

At 31 December 2024

60,147

61,030

121,177

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,476,462

767,843

Amounts owed by group undertakings

967,039

984,410

Other debtors

159,452

141,264

2,602,953

1,893,517

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

512,899

429,025

Taxation and social security

74,914

201,300

Other creditors

110,150

121,308

697,963

751,633

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Martin Southern (Senior Statutory Auditor)

for and on behalf of MC Audit Limited

8.	ULTIMATE CONTROLLING PARTY

The parent undertaking is Bestlog GmbH, a company registered in Germany. The results of the company are subordinated into Bestlog GmbH. The registered office of Bestlog GmbH is Schleissheimer Strasse 4-96,D-85748 Garching, Germany.