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REGISTERED NUMBER: 07675740 (England and Wales)























Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Back Four Limited

Back Four Limited (Registered number: 07675740)

Contents of the Financial Statements
for the Year Ended 30 June 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Back Four Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mr B Houston





REGISTERED OFFICE: 316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE





REGISTERED NUMBER: 07675740 (England and Wales)





ACCOUNTANTS: McDade Roberts Accountants Limited
Chartered Accountants
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

Back Four Limited (Registered number: 07675740)

Statement of Financial Position
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,199 450

CURRENT ASSETS
Stocks - 700
Debtors 5 70,497 38,775
Cash at bank 266,419 225,180
336,916 264,655
CREDITORS
Amounts falling due within one year 6 71,808 62,574
NET CURRENT ASSETS 265,108 202,081
TOTAL ASSETS LESS CURRENT
LIABILITIES

267,307

202,531

PROVISIONS FOR LIABILITIES 418 86
NET ASSETS 266,889 202,445

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 266,789 202,345
SHAREHOLDERS' FUNDS 266,889 202,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

Back Four Limited (Registered number: 07675740)

Statement of Financial Position - continued
30 June 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2023 and were signed by:





Mr B Houston - Director


Back Four Limited (Registered number: 07675740)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. STATUTORY INFORMATION

Back Four Limited 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. It includes unbilled work carried based on the stage of completion at the year end.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Back Four Limited (Registered number: 07675740)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2022 918 1,478 2,396
Additions 1,812 783 2,595
At 30 June 2023 2,730 2,261 4,991
DEPRECIATION
At 1 July 2022 918 1,028 1,946
Charge for year 362 484 846
At 30 June 2023 1,280 1,512 2,792
NET BOOK VALUE
At 30 June 2023 1,450 749 2,199
At 30 June 2022 - 450 450

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 55,012 30,210
Other debtors 2,000 2,000
Prepayments 13,485 6,565
70,497 38,775

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 96 189
Tax 38,553 34,324
VAT 13,933 9,544
Other creditors 218 195
Directors' loan accounts 672 83
Accruals and deferred income 18,336 18,239
71,808 62,574

Back Four Limited (Registered number: 07675740)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.6.23 30.6.22
£    £   
Within one year 10,951 14,327
Between one and five years 3,999 14,555
14,950 28,882