REGISTERED NUMBER: 12266721 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Best Memorials Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M J Best

SECRETARY:

REGISTERED OFFICE:

Unit 3E/F Suffolk House

Pilgrims Hatch

Brentwood

Essex

CM15 9SG

REGISTERED NUMBER:

12266721 (England and Wales)

ACCOUNTANTS:

Stanton & Co Accountants Ltd

Unit 3E/F Suffolk House

Pilgrims Hatch

Brentwood

Essex

CM15 9SG

FIXED ASSETS

Tangible assets

4

32,764

34,114

CURRENT ASSETS

Stocks

13,568

12,399

Debtors

5

46,624

49,957

Cash at bank

90,733

87,692

150,925

150,048

CREDITORS

Amounts falling due within one year

6

114,548

113,262

NET CURRENT ASSETS

36,377

36,786

TOTAL ASSETS LESS CURRENT LIABILITIES

69,141

70,900

CREDITORS

Amounts falling due after more than one year

7

9,191

20,755

NET ASSETS

59,950

50,145

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

59,850

50,045

SHAREHOLDERS' FUNDS

59,950

50,145

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

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

The director acknowledges her 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 28 August 2026 and were signed by:

Mrs M J Best - Director

1.	STATUTORY INFORMATION

Best Memorials 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 discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

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

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.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

5,867

22,068

38,795

66,730

Additions

-

9,821

-

9,821

At 31 October 2025

5,867

31,889

38,795

76,551

DEPRECIATION

At 1 November 2024

2,785

12,238

17,593

32,616

Charge for year

958

4,912

5,301

11,171

At 31 October 2025

3,743

17,150

22,894

43,787

NET BOOK VALUE

At 31 October 2025

2,124

14,739

15,901

32,764

At 31 October 2024

3,082

9,830

21,202

34,114

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

38,624

41,957

Other debtors

8,000

8,000

46,624

49,957

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

26,188

18,692

Tax

8,504

7,272

Social security and other taxes

1,419

1,419

VAT

17,669

18,176

Other creditors

50,000

50,000

Hp creditors

-

9,464

Directors' current accounts

10,768

8,239

114,548

113,262

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other loans - 2-5 years

9,191

20,755