Feel Best Ltd - Accounts

Feel Best Ltd
Director's Report
For the year ended 31 January 2026

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 January 2026.

Principal activities

The principal activity of the Company during the financial year was the operation of Petts Wood Spa.

Director

The director who served throughout the year was as follows:

Dovletmyrat Orazov

Statement of director's responsibilities

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and the profit or loss of the Company for that period. In preparing these financial statements, the director is required to:

- Select suitable accounting policies and then apply them consistently;
- Make judgements and accounting estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed (subject to any material departures disclosed); and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume continuation.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is also responsible for the maintenance and integrity of the corporate and financial information included on the Company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.

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Dovletmyrat Orazov
Director

Date approved: 31 October 2026

Feel Best Ltd Accountants' Report For the year ended 31 January 2026
You consider that the Company is exempt from an audit for the year ended 31 January 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. OMB Tax Limited First Floor Prospect House 11 & 13 Lonsdale Gardens Tunbridge Wells TN1 1NU 31 October 2026 3

Feel Best Ltd
Accountants' Report
For the year ended 31 January 2026

You consider that the Company is exempt from an audit for the year ended 31 January 2026.

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.

OMB Tax Limited
First Floor Prospect House
11 & 13 Lonsdale Gardens
Tunbridge Wells
TN1 1NU
31 October 2026

Registered Number: 13873021 Feel Best Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	82,193	80,947
		82,193	80,947
Current assets
Stocks	4	50,000	45,000
Debtors	5	12,175	10,000
Cash at bank and in hand		109,371	60,435
		171,546	115,435
Creditors: amount falling due within one year	6	(181,602)	(140,036)
Net current assets		(10,056)	(24,601)

Total assets less current liabilities		72,137	56,346
Creditors: amount falling due after more than one year	7	(22,987)	(41,456)
Net assets		49,150	14,890

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		49,050	14,790
Shareholders' funds		49,150	14,890

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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 31 October 2026 and were signed by:

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Dovletmyrat Orazov
Director

Feel Best Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Feel Best Ltd is a private company, limited by shares, registered in England and Wales, under 13873021, at Suite F4, Prospect House, Lonsdale Gardens, Tunbridge Wells, Kent, TN1 1NU. The trading address of the company is Petts Wood Spa, 59 Queensway, Orpington, Kent, BR5 1EB.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 (under Part 1A), the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006.

Basis of preparation

The financial statements are presented in £ Sterling (which is the operational currency of the Company), under the historical cost convention in accordance with the accounting policies.

Going concern basis

In preparing the financial statements, the director is required to make an assessment of the ability of the Company to continue as a going concern. The director has considered all available evidence for the Company which covers the 12 months from the date of signing these financial statements. The director has paid particular attention to likely cashflow requirements and future availability of adequate cashflow to the Company.

On the basis of this consideration, the director is confident that the Company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion he is satisfied that no material uncertainty exists. As a result of the above, the director concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable, recognised in the profit and loss account. No provision is made for deferred tax. The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Plant and Machinery	10% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Computer Equipment	20% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

2.	Average number of employees Average number of employees during the period was 6 (2025 : 6).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Motor Vehicles	Total
	£	£	£	£	£
At 01 February 2025	38,954	-	17,620	52,790	109,364
Additions	1,122	12,601	2,847	-	16,570
Disposals	-	-	-	-	-
At 31 January 2026	40,076	12,601	20,467	52,790	125,934
Depreciation
At 01 February 2025	10,899	-	6,960	10,558	28,417
Charge for year	2,917	1,260	2,701	8,446	15,324
On disposals	-	-	-	-	-
At 31 January 2026	13,816	1,260	9,661	19,004	43,741
Net book values
Closing balance as at 31 January 2026	26,260	11,341	10,806	33,786	82,193
Opening balance as at 01 February 2025	28,055	-	10,660	42,232	80,947

The net book value of Motor Vehicles includes £ 33,786 (2025 £42,232) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2026 £		2025 £
Stocks	50,000		45,000
	50,000		45,000

Debtors: amounts falling due within one year

	2026 £	2025 £
Rent Deposit	5,000	10,000
Other Debtors	7,175	-
	12,175	10,000

Creditors: amount falling due within one year

	2026 £	2025 £
Bank Loans & Overdrafts	30,134	23,142
Taxation and Social Security	44,569	16,529
Obligations under HP/Financial Leases	11,334	11,334
Other Creditors	95,565	89,031
	181,602	140,036

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations under HP/Financial Leases	22,987		41,456
	22,987		41,456

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

9.	Indebtedness The Company has HP secured on its motor vehicle repayable by monthly instalments as follows: Within 1 year £11,334. Between 2 and 5 years £22,987.