BEST PARK HOMES LIMITED - Filleted accounts

Registered number

09264846

BEST PARK HOMES LIMITED

Filleted Accounts

30 November 2025

BEST PARK HOMES LIMITED
Registered number:		09264846
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,811,307			1,811,307
Investments	4		689,000			-
			2,500,307			1,811,307

Current assets
Stocks		128,085			128,085
Debtors	5	1,024,050			1,299,604
Cash at bank and in hand		17,636			11,940
		1,169,771			1,439,629

Creditors: amounts falling due within one year	6	(352,773)			(343,017)

Net current assets (liabilities):			816,998			1,096,612

Total assets less current liabilities			3,317,305			2,907,919

Creditors: amounts falling due after more than one year	7		(2,708,461)			(2,335,628)


Total net assets (liabilities)			608,844			572,291

Capital and reserves
Called up share capital			1			1
Profit and loss account			608,843			572,290

Shareholders' funds			608,844			572,291

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.




Alfred William Best
Director
Approved by the board on 5 September 2026

BEST PARK HOMES LIMITED
Notes to the Accounts
for the year ended 30 November 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:

	Freehold buildings			Not depreciated

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	1,811,307		-		-		1,811,307
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 November 2025	1,811,307		-		-		1,811,307

	Depreciation
	At 1 December 2024	-		-		-		-
	Charge for the year	-		-		-		-
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 November 2025	-		-		-		-

	Net book value
	At 30 November 2025	1,811,307		-		-		1,811,307
	At 30 November 2024	1,811,307		-		-		1,811,307


4	Fixed asset Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 December 2024			-		-		-
	Additions			689,000		-		689,000
	Revaluation			-		-		-
	Disposals			-		-		-

	At 30 November 2025			689,000		-		689,000


	Subsidiary Undertakings
	The following were subsidiary undertakings of the company

	Name			Registerered		Class of		Holding
				office		shares

	WHITE HORSE RESIDENTIAL PARK LIMITED			857		Ordinaary		100%
				London Road
				Grays, England
				RM20 3AT

5	Debtors					2025		2024
£							£

	Trade debtors					100,888		94,193
	Releated Party Loan					826,884		123,927
	Other debtors					96,278		1,081,484
						1,024,050		1,299,604


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

	Trade creditors					96,746		174,398
	Accruals					92,717		90,425
	Taxation and social security costs					34,934		62,431
	Other creditors					128,376		15,763
						352,773		343,017


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					959,963		996,390
	Releated Party Loan					1,748,498		1,339,238
						2,708,461		2,335,628


8	Other information

	BEST PARK HOMES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	441 High Street North
	London
	E12 6TJ