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Company Registration No. 09915999 (England and Wales)
B Best News Limited Unaudited accounts for the period from 1 January 2026 to 30 June 2026
B Best News Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
B Best News Limited Company Information for the period from 1 January 2026 to 30 June 2026
Director
Kwai Sang Chong
Company Number
09915999 (England and Wales)
Registered Office
1 Duffield Road Derby Derbyshire DE1 3BB England
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B Best News Limited Statement of financial position as at 30 June 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
6,328 
Current assets
Inventories
- 
750 
Cash at bank and in hand
112,983 
113,063 
112,983 
113,813 
Creditors: amounts falling due within one year
5
(68,715)
(106,598)
Net current assets
44,268 
7,215 
Net assets
44,268 
13,543 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
44,258 
13,533 
Shareholders' funds
44,268 
13,543 
For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 September 2026 and were signed on its behalf by
Kwai Sang Chong Director Company Registration No. 09915999
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B Best News Limited Notes to the Accounts for the period from 1 January 2026 to 30 June 2026
1
Statutory information
B Best News Limited is a private company, limited by shares, registered in England and Wales, registration number 09915999. The registered office is 1 Duffield Road, Derby, Derbyshire, DE1 3BB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2026
8,437 
Disposals
(8,437)
At 30 June 2026
- 
Depreciation
At 1 January 2026
2,109 
On disposals
(2,109)
At 30 June 2026
- 
Net book value
At 30 June 2026
- 
At 31 December 2025
6,328 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
12,240 
3,693 
Loans from directors
56,475 
102,905 
68,715 
106,598 
- 5 -
B Best News Limited Notes to the Accounts for the period from 1 January 2026 to 30 June 2026
6
Average number of employees
During the period the average number of employees was 0 (2025: 0).
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