West Best 10 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11287020

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,865		31,246
Investments	5		17,200		17,200

			42,065		48,446
CURRENT ASSETS
Stocks	6	6,011		6,652
Debtors	7	188,808		204,805
Cash at bank and in hand		11,606		34,332

		206,425		245,789
Creditors: Amounts Falling Due Within One Year	8	(517,606 )		(438,729 )

NET CURRENT ASSETS (LIABILITIES)			(311,181 )		(192,940 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(269,116 )		(144,494 )

Creditors: Amounts Falling Due After More Than One Year	9		(25,839 )		(30,692 )

NET LIABILITIES			(294,955 )		(175,186 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(294,957 )		(175,188 )

SHAREHOLDERS' FUNDS			(294,955)		(175,186)

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West Best 10 Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Sahir Rana

Director

1 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

West Best 10 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11287020 . The registered office is 10 Beaconsfield Road, Southall, Middlesex, UB1 1DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 11)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	125,272	1,339	126,611

As at 30 April 2026	125,272	1,339	126,611

...CONTINUED

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West Best 10 Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025	94,819	546	95,365
Provided during the period	6,046	335	6,381

As at 30 April 2026	100,865	881	101,746

Net Book Value
As at 30 April 2026	24,407	458	24,865

As at 1 May 2025	30,453	793	31,246

5. Investments

	Other
	£
Cost or Valuation
As at 1 May 2025	17,200

As at 30 April 2026	17,200

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	17,200

As at 1 May 2025	17,200

6. Stocks

	2026	2025
	£	£
Finished goods	6,011	6,652

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	31,536	47,533
Other debtors	157,272	157,272

	188,808	204,805

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West Best 10 Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	31,550	73,712
Other taxes and social security	1,120	4,625
VAT	1,103	1,318
Net wages	9,549	10,329
Other creditors - Omega Consultants loan	12,700	12,700
Other creditors - J Rana	421	421
Accruals and deferred income	2,350	2,350
Director's loan account	458,813	333,274

	517,606	438,729

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	25,839	30,692

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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