Back At Ease Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

Back At Ease Limited

(Registration number: 10500051)
Abridged Balance Sheet as at 30 November 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	5	33,714	436
Current assets
Cash at bank and in hand		61,429	68,457
Creditors: Amounts falling due within one year		(60,869)	(67,457)
Net current assets		560	1,000
Total assets less current liabilities		34,274	1,436
Creditors: Amounts falling due after more than one year		(33,112)	-
Net assets		1,162	1,436
Capital and reserves
Called up share capital		36	36
Profit and loss account		1,126	1,400
Total equity		1,162	1,436

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 20 June 2025
 

Mrs S J Burgess

Director

Back At Ease Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
North End
High Street
Buckingham
Buckinghamshire
MK18 1NU

These financial statements were authorised for issue by the director on 20 June 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard FRS102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measure, it is a probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Back At Ease Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% reducing balance
Motor vehicles	20% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Fully amortised

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

Back At Ease Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

4	Intangible assets

	Total £
Cost or valuation
At 1 December 2023	11,000
At 30 November 2024	11,000
Amortisation
At 1 December 2023	11,000
At 30 November 2024	11,000
Carrying amount
At 30 November 2024	-

5	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2023	-	1,454
Additions	41,733	41,733
At 30 November 2024	41,733	43,187
Depreciation
At 1 December 2023	-	1,018
Charge for the year	8,346	8,455
At 30 November 2024	8,346	9,473
Carrying amount
At 30 November 2024	33,387	33,714
At 30 November 2023	-	436