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REGISTERED NUMBER: 04452862 (England and Wales)



UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

BACK 2 FRONT LIMITED

BACK 2 FRONT LIMITED (REGISTERED NUMBER: 04452862)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BACK 2 FRONT LIMITED

COMPANY INFORMATION
For The Year Ended 31 May 2023







DIRECTOR: R Foreman





SECRETARY: N Foreman





REGISTERED OFFICE: Astors
2A Astor Road
West Kingsdown
Sevenoaks
Kent
TN15 6HH





REGISTERED NUMBER: 04452862 (England and Wales)





ACCOUNTANTS: Robsons Accountants
19 Montpelier Avenue
Bexley
Kent
DA5 3AP

BACK 2 FRONT LIMITED (REGISTERED NUMBER: 04452862)

BALANCE SHEET
31 May 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 12,927 14,070

CURRENT ASSETS
Debtors 5 7,792 4,091
Cash at bank and in hand 4,769 10,359
12,561 14,450
CREDITORS
Amounts falling due within one year 6 (14,318 ) (18,633 )
NET CURRENT LIABILITIES (1,757 ) (4,183 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,170

9,887

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 11,070 9,787
SHAREHOLDERS' FUNDS 11,170 9,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 February 2024 and were signed by:



R Foreman - Director


BACK 2 FRONT LIMITED (REGISTERED NUMBER: 04452862)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2023

1. STATUTORY INFORMATION

Back 2 Front 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

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

BACK 2 FRONT LIMITED (REGISTERED NUMBER: 04452862)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2022 54,197 21,826 4,451 80,474
Additions 3,165 - - 3,165
At 31 May 2023 57,362 21,826 4,451 83,639
DEPRECIATION
At 1 June 2022 43,959 18,385 4,060 66,404
Charge for year 3,350 860 98 4,308
At 31 May 2023 47,309 19,245 4,158 70,712
NET BOOK VALUE
At 31 May 2023 10,053 2,581 293 12,927
At 31 May 2022 10,238 3,441 391 14,070

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,792 4,091

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1 1
Tax 1,729 2,183
Social security and other taxes 180 176
Directors' current accounts 9,498 12,343
Accrued expenses 2,910 3,930
14,318 18,633

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

BACK 2 FRONT LIMITED (REGISTERED NUMBER: 04452862)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2023

8. RESERVES
Retained
earnings
£   

At 1 June 2022 9,787
Profit for the year 5,283
Dividends (4,000 )
At 31 May 2023 11,070