BEST AUTO CARE LIMITED

BEST AUTO CARE LIMITED
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	27,160	3,350
		27,160	3,350
Current assets
Debtors		32,760	33,355
Cash at bank and in hand		20	6,444
		32,780	39,799
Creditors: amount falling due within one year		(104,079)	(94,537)
Net current assets		(71,299)	(54,738)

Total assets less current liabilities		(44,139)	(51,388)
Creditors: amount falling due after more than one year		(16,707)	(2,500)
Net assets		(60,846)	(53,888)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(60,946)	(53,988)
Shareholders' funds		(60,846)	(53,888)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 30 October 2026 and were signed by:

-------------------------------
Erman ERZIN
Director

BEST AUTO CARE LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

BEST AUTO CARE LIMITED is a private company, limited by shares, registered in , registration number 14611972, registration address 1c Shrubbery Road, London, N9 0PA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Plant and Machinery	Total
	£	£	£
At 01 February 2025	5,234	-	5,234
Additions	-	30,600	30,600
Disposals	-	-	-
At 31 January 2026	5,234	30,600	35,834
Depreciation
At 01 February 2025	1,884	-	1,884
Charge for year	670	6,120	6,790
On disposals	-	-	-
At 31 January 2026	2,554	6,120	8,674
Net book values
Closing balance as at 31 January 2026	2,680	24,480	27,160
Opening balance as at 01 February 2025	3,350	-	3,350

The net book value of Plant and Machinery includes £ 24,480 in respect of assets leased under finance leases or hire purchase contracts.

4.	Director’s loan

Director’s Loan during the period

At the balance sheet date, the director's loan account shows a credit balance of £68,026.11 (2025: £50,587.34).

This balance represents funds introduced by the director to support the company's operations. The loan is unsecured, interest-free and repayable on demand. No amounts were written off or waived during the year.