Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-282The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2022-03-01falseNo description of principal activity2true 11196767 2022-03-01 2023-02-28 11196767 2021-03-01 2022-02-28 11196767 2023-02-28 11196767 2022-02-28 11196767 c:Director1 2022-03-01 2023-02-28 11196767 d:FurnitureFittings 2022-03-01 2023-02-28 11196767 d:FurnitureFittings 2023-02-28 11196767 d:FurnitureFittings 2022-02-28 11196767 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 11196767 d:ComputerEquipment 2022-03-01 2023-02-28 11196767 d:ComputerEquipment 2023-02-28 11196767 d:ComputerEquipment 2022-02-28 11196767 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 11196767 d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 11196767 d:CurrentFinancialInstruments 2023-02-28 11196767 d:CurrentFinancialInstruments 2022-02-28 11196767 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11196767 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 11196767 d:ShareCapital 2023-02-28 11196767 d:ShareCapital 2022-02-28 11196767 d:CapitalRedemptionReserve 2023-02-28 11196767 d:CapitalRedemptionReserve 2022-02-28 11196767 d:RetainedEarningsAccumulatedLosses 2023-02-28 11196767 d:RetainedEarningsAccumulatedLosses 2022-02-28 11196767 c:FRS102 2022-03-01 2023-02-28 11196767 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 11196767 c:FullAccounts 2022-03-01 2023-02-28 11196767 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 11196767 2 2022-03-01 2023-02-28 iso4217:GBP xbrli:pure

Registered number: 11196767










BACK TO FRONT EXTERIOR DESIGN LIMITED (FORMERLY BACK TO FRONT EXTERIOR DESIGN CONSULTANCY LIMITED)








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
BACK TO FRONT EXTERIOR DESIGN LIMITED
REGISTERED NUMBER: 11196767

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,756
11,443

Current assets
  

Debtors: amounts falling due within one year
 5 
12,001
544

Bank and cash balances
  
80,759
68,219

  
92,760
68,763

Creditors: amounts falling due within one year
 6 
(21,654)
(18,957)

Net current assets
  
 
 
71,106
 
 
49,806

Total assets less current liabilities
  
79,862
61,249

Provisions for liabilities
  

Deferred tax
  
(2,179)
(2,852)

  
 
 
(2,179)
 
 
(2,852)

Net assets
  
77,683
58,397


Capital and reserves
  

Called up share capital 
  
9
9

Capital redemption reserve
  
1
1

Profit and loss account
  
77,673
58,387

  
77,683
58,397


Page 1

 
BACK TO FRONT EXTERIOR DESIGN LIMITED
REGISTERED NUMBER: 11196767
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






A Hull
Director

Date: 1 November 2023

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
BACK TO FRONT EXTERIOR DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Back to Front Exterior Design Consultancy Limited, which was incorporated and registered in England and Wales (registered number 11196767), is a privately owned company limited by shares. The registered office address is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.
 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

  
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same periodas the related expenditure.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
BACK TO FRONT EXTERIOR DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
BACK TO FRONT EXTERIOR DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Reducing Balance
Office equipment
-
25%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 5

 
BACK TO FRONT EXTERIOR DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 March 2022
417
17,374
17,791


Additions
1,156
346
1,502



At 28 February 2023

1,573
17,720
19,293



Depreciation


At 1 March 2022
158
6,191
6,349


Charge for the year on owned assets
327
3,861
4,188



At 28 February 2023

485
10,052
10,537



Net book value



At 28 February 2023
1,088
7,668
8,756



At 28 February 2022
260
11,183
11,443

Page 6

 
BACK TO FRONT EXTERIOR DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
12,001
544

12,001
544



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
14,069
13,570

Other taxation and social security
3,657
2,107

Other creditors
907
980

Accruals and deferred income
3,021
2,300

21,654
18,957


 
Page 7