IRIS Accounts Production v24.3.2.46 14383253 director 1.10.23 30.9.24 30.9.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh143832532023-09-30143832532024-09-30143832532023-10-012024-09-30143832532022-09-27143832532022-09-282023-09-30143832532023-09-3014383253ns15:EnglandWales2023-10-012024-09-3014383253ns14:PoundSterling2023-10-012024-09-3014383253ns10:Director12023-10-012024-09-3014383253ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3014383253ns10:SmallEntities2023-10-012024-09-3014383253ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3014383253ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3014383253ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3014383253ns10:FullAccounts2023-10-012024-09-3014383253ns10:CompanySecretary12023-10-012024-09-3014383253ns10:RegisteredOffice2023-10-012024-09-3014383253ns5:CurrentFinancialInstruments2024-09-3014383253ns5:CurrentFinancialInstruments2023-09-3014383253ns5:Non-currentFinancialInstruments2024-09-3014383253ns5:Non-currentFinancialInstruments2023-09-3014383253ns5:ShareCapital2024-09-3014383253ns5:ShareCapital2023-09-3014383253ns5:RetainedEarningsAccumulatedLosses2024-09-3014383253ns5:RetainedEarningsAccumulatedLosses2023-09-3014383253ns5:LandBuildings2023-10-012024-09-3014383253ns5:LandBuildings2024-09-3014383253ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3014383253ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 14383253 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Back-Up North Investments Limited

Back-Up North Investments Limited (Registered number: 14383253)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Back-Up North Investments Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mr J N S Hunter





SECRETARY: Mr J N S Hunter





REGISTERED OFFICE: Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ





REGISTERED NUMBER: 14383253 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Back-Up North Investments Limited (Registered number: 14383253)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,797,513 -

CURRENT ASSETS
Debtors 5 555 5,375
Cash at bank 469,645 2,881,710
470,200 2,887,085
CREDITORS
Amounts falling due within one year 6 2,170,627 2,863,510
NET CURRENT (LIABILITIES)/ASSETS (1,700,427 ) 23,575
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,086

23,575

CREDITORS
Amounts falling due after more than one
year

7

-

38
NET ASSETS 97,086 23,537

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 97,085 23,536
97,086 23,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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-Up North Investments Limited (Registered number: 14383253)

Balance Sheet - continued
30 September 2024


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 12 February 2025 and were signed by:





Mr J N S Hunter - Director


Back-Up North Investments Limited (Registered number: 14383253)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Back-Up North Investments 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Freehold
property
£
COST
Additions 1,797,513
At 30 September 2024 1,797,513
NET BOOK VALUE
At 30 September 2024 1,797,513

Back-Up North Investments Limited (Registered number: 14383253)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. DEBTORS
30.9.24 30.9.23
£ £
Amounts falling due within one year:
VAT - 19
Prepayments 555 -
555 19

Amounts falling due after more than one year:
Other debtors - 5,356

Aggregate amounts 555 5,375

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade creditors 64 -
Amounts owed to associates 132 132
Tax 24,517 6,158
VAT 4,936 -
Directors' loan accounts 2,122,788 2,856,425
Accruals and deferred income 18,190 795
2,170,627 2,863,510

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£ £
Trade creditors - 38

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 30 September 2023 and 30 September 2024:
30.09.2430.09.23
££
Director 1
Balance outstanding at start of period(2,856,425)-
Amounts advanced737,0001
Amounts repaid(3,363)(2,856,426)
Balance outstanding at end of period(2,122,788)(2,856,425)

9. RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £132 (2023 - £132) from Back-up North Limited. The director of Back-up North Investments) Limited is also a director of Back-up North Limited.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J N S Hunter.