REGISTERED NUMBER: 07454335 (England and Wales)

THE BETTER SLEEP COMPANY LIMITED

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr L Taylor

REGISTERED OFFICE:

Unit 2C

Walsden Industrial Estate

Todmorden

OL14 6UD

REGISTERED NUMBER:

07454335 (England and Wales)

ACCOUNTANTS:

SCCA Ltd t/a Stafford & Co

Chartered Accountants

3 The Studios

320 Chorley Old Road

Bolton

Lancashire

BL1 4JU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,523

2,411

1,523

2,411

CURRENT ASSETS

Stocks

59,350

78,000

Debtors

6

16,472

15,805

Cash at bank

201,122

242,092

276,944

335,897

CREDITORS

Amounts falling due within one year

7

48,288

41,524

NET CURRENT ASSETS

228,656

294,373

TOTAL ASSETS LESS CURRENT LIABILITIES

230,179

296,784

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

230,079

296,684

SHAREHOLDERS' FUNDS

230,179

296,784

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 August 2026 and were signed by:

Mr L Taylor - Director

1.	STATUTORY INFORMATION

The Better Sleep Company 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

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

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

20,000

29,435

49,435

AMORTISATION

At 1 December 2024

and 30 November 2025

20,000

29,435

49,435

NET BOOK VALUE

At 30 November 2025

-

-

-

At 30 November 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

36,952

DEPRECIATION

At 1 December 2024

34,541

Charge for year

888

At 30 November 2025

35,429

NET BOOK VALUE

At 30 November 2025

1,523

At 30 November 2024

2,411

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,870

14,308

Other debtors

2,602

1,497

16,472

15,805

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

35,893

34,730

Taxation and social security

5,707

5,147

Other creditors

6,688

1,647

48,288

41,524

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr L Taylor.