Back Chat Music Ltd Accounts






Back Chat Music Ltd

	Company No. 10780991
		Information for Filing with The Registrar
		31 May 2025

The Directors present their report and the accounts for the year ended 31 May 2025.

Principal activities
The principal activity of the company during the year under review was artistic creation.




Directors

The Directors who served at any time during the year were as follows:

A.J. Cox
S. Czestochowski
T. Hawthorn







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A.J. Cox
Director
08 September 2025

at	31 May 2025
Company No.		10780991	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	21,901	20,154


				21,901	20,154
Current assets

	Debtors		5	134,294	176,356

	Cash at bank and in hand			81,941	62,621
				216,235	238,977
Creditors: Amount falling due within one year			6	(234,448)	(258,542)
Net current liabilities				(18,213)	(19,565)
Total assets less current liabilities				3,688	589




Net assets				3,688	589

Capital and reserves
	Called up share capital			6	6



	Profit and loss account		8	3,682	583

Total equity				3,688	589



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 May 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 08 September 2025 and signed on its behalf by:
A.J. Cox
Director
08 September 2025

for the year ended 31 May 2025

General information

Back Chat Music Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10780991

Its registered office is:

36 Vesper Road, Hawksworth

Leeds

West Yorkshire

England

LS5 3NX

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

20% Reducing balance

Furniture, fittings and equipment

20% Reducing balance

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 June 2024	21,265	23,094	44,359
		Additions	-	7,223	7,223



		At 31 May 2025	21,265	30,317	51,582
		Depreciation
		At 1 June 2024	10,377	13,828	24,205
		Charge for the year	2,178	3,298	5,476



		At 31 May 2025	12,555	17,126	29,681
		Net book values
		At 31 May 2025	8,710	13,191	21,901
		At 31 May 2024	10,888	9,266	20,154

5	Debtors
			2025	2024
			£	£
		Trade debtors	133,788	175,850





		Other debtors	506	506

			134,294	176,356

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	206	456




		Taxes and social security	66,619	72,219
		Loans from directors	13,580	12,610

		Accruals and deferred income	154,043	173,257
			234,448	258,542

Share Capital

2 A Ordinary Shares, 2 B Ordinary Shares, 1 C Ordinary Share and 1 D Ordinary Share of £1.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	73,328	103,662

			73,328	103,662

		Dividends by type:

		Equity dividends	73,328	103,662
			73,328	103,662