1 October 2023 false Taxfiler 2024.6 12316663business:PrivateLimitedCompanyLtd2023-10-012024-09-30 123166632023-09-30 123166632023-10-012024-09-30 12316663business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 12316663business:FilletedAccounts2023-10-012024-09-30 123166632024-09-30 12316663business:Director12023-10-012024-09-30 12316663business:RegisteredOffice2023-10-012024-09-30 123166632023-09-30 12316663core:WithinOneYear2024-09-30 12316663core:WithinOneYear2023-09-30 12316663core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12316663core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 12316663core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12316663core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 12316663core:PreviouslyStatedAmount2024-09-30 12316663core:PreviouslyStatedAmount2023-09-30 12316663business:SmallEntities2023-10-012024-09-30 12316663countries:EnglandWales2023-10-012024-09-30 12316663core:ComputerEquipment2023-09-30 12316663core:ComputerEquipment2024-09-30 12316663core:ComputerEquipment2023-10-012024-09-30 123166632022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12316663 (England and Wales)
Back And Front Smart Systems Ltd Unaudited accounts for the year ended 30 September 2024
Back And Front Smart Systems Ltd Unaudited accounts Contents
Page
- 2 -
Back And Front Smart Systems Ltd Company Information for the year ended 30 September 2024
Director
Ghada Mohamed Fikry Farid ABDELSHAFEI
Company Number
12316663 (England and Wales)
Registered Office
167-169 Great Portland Street 5th Floor London W1W 5PF United Kingdom
- 3 -
Back And Front Smart Systems Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
1,416 
Current assets
Debtors
- 
2,000 
Cash at bank and in hand
10,907 
16,524 
10,907 
18,524 
Creditors: amounts falling due within one year
(499,409)
(498,801)
Net current liabilities
(488,502)
(480,277)
Net liabilities
(488,502)
(478,861)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(488,503)
(478,862)
Shareholders' funds
(488,502)
(478,861)
For the year ending 30 September 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 June 2025 and were signed on its behalf by
Ghada Mohamed Fikry Farid ABDELSHAFEI Director Company Registration No. 12316663
- 4 -
Back And Front Smart Systems Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Back And Front Smart Systems Ltd is a private company, limited by shares, registered in England and Wales, registration number 12316663. The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2023
4,248 
At 30 September 2024
4,248 
Depreciation
At 1 October 2023
2,832 
Charge for the year
1,416 
At 30 September 2024
4,248 
Net book value
At 30 September 2024
- 
At 30 September 2023
1,416 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
2,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
499,222 
495,202 
Accruals
187 
3,599 
499,409 
498,801 
- 5 -
Back And Front Smart Systems Ltd Notes to the Accounts for the year ended 30 September 2024
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -