# BEST ARTIFICIAL LTD (NI638288)

> BEST ARTIFICIAL LTD is an active private limited company (company number NI638288) incorporated on 5 May 2016, registered in Ballymoney. Its registered activity is retail sale via mail order houses or via internet (SIC 47910). Latest small accounts cover the period ending 31 March 2026, showing net assets of −£81k and cash of £51, with 10 employees on average. Net assets fell 25834% on the prior period (£314). Across the last 3 periods on record the net-asset trend is falling.

- Status: Active
- Incorporated: 2016-05-05
- Registered office: Ballymoney, BT53 6PP
- SIC 47910: Retail sale via mail order houses or via Internet
- Next accounts due: 2027-12-31
- Confirmation statement due: 2027-05-19
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the bottom quarter of 982 comparable companies in Belfast (median £100, upper quartile £1,431).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2026-03-31 | −£81k | £51 | £12k | £192k | — | — | 10 |
| 2025-05-31 | £314 | £51 | £98k | £187k | — | — | 10 |
| 2024-05-31 | £32k | £17k | £68k | £102k | — | — | 10 |

current ratio 0.33; net assets trend falling; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets below zero: Net assets £-80,805 at 31 March 2026
- Net assets down 25% or more on the prior period: -25834.1% vs prior period
- Current assets below creditors within one year: Current ratio 0.33
- Three or more accounting periods on record: 3 periods on record
- Incorporated five or more years ago: Incorporated 5 May 2016

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Maurice Henry Lucas — owns 75–100% of shares, since 2016-05-05
- Mrs Noelle Lucas — owns 25–50% of shares; holds 25–50% of voting rights, since 2020-05-31

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/NI638288
HTML: https://firmoscan.com/company/NI638288-best-artificial-ltd