REGISTERED NUMBER: 15388326 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

SSW Bristol's Best Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S G Lopresti

REGISTERED OFFICE:

38 Bridgman Grove

Filton

Bristol

BS34 7HR

REGISTERED NUMBER:

15388326 (England and Wales)

ACCOUNTANTS:

Capit All Accounting Limited

38 Pollard Road

Weston-super-Mare

North Somerset

BS24 7DT

FIXED ASSETS

Intangible assets

4

3,000

6,000

Tangible assets

5

174,266

89,354

177,266

95,354

CURRENT ASSETS

Stocks

6,754

5,457

Debtors

6

742

815

Cash at bank

19,786

71,057

27,282

77,329

CREDITORS

Amounts falling due within one year

7

33,033

81,616

NET CURRENT LIABILITIES

(5,751

)

(4,287

)

TOTAL ASSETS LESS CURRENT LIABILITIES

171,515

91,067

PROVISIONS FOR LIABILITIES

43,500

12,000

NET ASSETS

128,015

79,067

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

128,014

79,066

SHAREHOLDERS' FUNDS

128,015

79,067

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 28 October 2026 and were signed by:

S G Lopresti - Director

1.	STATUTORY INFORMATION

SSW Bristol's Best 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of three 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.

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 etc

-

15% on reducing balance and 10% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

9,000

AMORTISATION

At 1 February 2025

3,000

Charge for year

3,000

At 31 January 2026

6,000

NET BOOK VALUE

At 31 January 2026

3,000

At 31 January 2025

6,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2025

1,199

98,150

99,349

Additions

-

104,332

104,332

At 31 January 2026

1,199

202,482

203,681

DEPRECIATION

At 1 February 2025

180

9,815

9,995

Charge for year

153

19,267

19,420

At 31 January 2026

333

29,082

29,415

NET BOOK VALUE

At 31 January 2026

866

173,400

174,266

At 31 January 2025

1,019

88,335

89,354

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

742

815

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

2,794

897

Taxation and social security

8,652

13,201

Other creditors

21,587

67,518

33,033

81,616