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REGISTERED NUMBER: SC747732 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 October 2024

for

BACK RUNNING LTD
TRADING AS
CUMATH PET SURGEONS

BACK RUNNING LTD (REGISTERED NUMBER: SC747732)
TRADING AS CUMATH PET SURGEONS






Contents of the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BACK RUNNING LTD
TRADING AS CUMATH PET SURGEONS

Company Information
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: Mr S L Rigg
Ms M Murphy





REGISTERED OFFICE: 6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC747732 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

BACK RUNNING LTD (REGISTERED NUMBER: SC747732)
TRADING AS CUMATH PET SURGEONS

Balance Sheet
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 820,147 188,034

CURRENT ASSETS
Stocks 64,265 -
Debtors 5 130,722 123,685
Cash at bank and in hand 172,364 148,280
367,351 271,965
CREDITORS
Amounts falling due within one year 6 242,087 495,440
NET CURRENT ASSETS/(LIABILITIES) 125,264 (223,475 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

945,411

(35,441

)

CREDITORS
Amounts falling due after more than one
year

7

(764,793

)

-

PROVISIONS FOR LIABILITIES (67,058 ) -
NET ASSETS/(LIABILITIES) 113,560 (35,441 )

CAPITAL AND RESERVES
Called up share capital 7 10
Capital redemption reserve 3 -
Retained earnings 113,550 (35,451 )
113,560 (35,441 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 RUNNING LTD (REGISTERED NUMBER: SC747732)
TRADING AS CUMATH PET SURGEONS

Balance Sheet - continued
31 OCTOBER 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 Board of Directors and authorised for issue on 17 July 2025 and were signed on its behalf by:





Mr S L Rigg - Director


BACK RUNNING LTD (REGISTERED NUMBER: SC747732)
TRADING AS CUMATH PET SURGEONS

Notes to the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Back Running Ltd is a private company, limited by shares , registered in Scotland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Long leasehold - 2% on a straight line basis
Plant and machinery - 20% on a straight line basis
Fixtures and fittings - 20% on a straight line basis
Computer equipment - 20% on a straight line basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

BACK RUNNING LTD (REGISTERED NUMBER: SC747732)
TRADING AS CUMATH PET SURGEONS

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 103,310 84,724 - - 188,034
Additions 313,231 368,259 7,436 13,764 702,690
At 31 October 2024 416,541 452,983 7,436 13,764 890,724
DEPRECIATION
Charge for year 6,016 62,031 896 1,634 70,577
At 31 October 2024 6,016 62,031 896 1,634 70,577
NET BOOK VALUE
At 31 October 2024 410,525 390,952 6,540 12,130 820,147
At 31 October 2023 103,310 84,724 - - 188,034

BACK RUNNING LTD (REGISTERED NUMBER: SC747732)
TRADING AS CUMATH PET SURGEONS

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
Additions 289,956
At 31 October 2024 289,956
DEPRECIATION
Charge for year 43,493
At 31 October 2024 43,493
NET BOOK VALUE
At 31 October 2024 246,463

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 130,722 123,685

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 81,288 -
Trade creditors 37,447 4,951
Taxation and social security 58,854 -
Other creditors 64,498 490,489
242,087 495,440

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Hire purchase contracts 121,533 -
Other creditors 643,260 -
764,793 -