REGISTERED NUMBER: 01190519 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

THE STEVEN BACKHOUSE GROUP OF COMPANIES

LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

S R Backhouse

J S W Backhouse

D C Cockburn-Price

Secretary:

D C Cockburn-Price

Registered office:

Oakmount House

7-9 Carrside

Nelson

Lancashire

BB9 6RX

Registered number:

01190519 (England and Wales)

Accountants:

S&W Partners (Manchester) Limited

Accountants

Northern Assurance Buildings

9-21 Princess Street

Manchester

M2 4DN

Fixed assets

Tangible assets

5

19,750

33,746

Investments

6

1,550,000

1,500,000

1,569,750

1,533,746

Current assets

Debtors

7

525,627

1,073,622

Investments

8

10,120

9,095

Cash at bank

25,988

19,634

561,735

1,102,351

Creditors

Amounts falling due within one year

9

741,667

1,302,510

Net current liabilities

(179,932

)

(200,159

)

Total assets less current liabilities

1,389,818

1,333,587

Capital and reserves

Called up share capital

10

50,100

50,100

Revaluation reserve

1,289,870

1,239,870

Retained earnings

49,848

43,617

Shareholders' funds

1,389,818

1,333,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

J S W Backhouse - Director

1.	Statutory information

The Steven Backhouse Group of Companies 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about The Steven Backhouse Group of Companies Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when services are provided.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor vehicles - 25% straight line

Office equipment - 20% - 25% straight line

Investments in subsidiaries

Investments in subsidiaries are shown at valuation less provision for impairment.

Financial instruments

a) Financial assets

Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method. There are no assets which are initially measured at fair value.

b) Financial liabilities

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

5.	Tangible fixed assets

Office

Motor

equipment

vehicles

Totals

£

£

£

Cost

At 1 July 2024

8,541

36,715

45,256

Additions

-

24,995

24,995

Disposals

(1,136

)

(36,715

)

(37,851

)

At 30 June 2025

7,405

24,995

32,400

Depreciation

At 1 July 2024

7,303

4,207

11,510

Charge for year

495

6,370

6,865

Eliminated on disposal

(1,136

)

(4,589

)

(5,725

)

At 30 June 2025

6,662

5,988

12,650

Net book value

At 30 June 2025

743

19,007

19,750

At 30 June 2024

1,238

32,508

33,746

6.	Fixed asset investments

Shares in

group

undertaking

£

Cost or valuation

At 1 July 2024

1,500,000

Revaluations

50,000

At 30 June 2025

1,550,000

Net book value

At 30 June 2025

1,550,000

At 30 June 2024

1,500,000

The company had applied the transitional arrangements of FRS102 and used a previous valuation as the deemed cost for the fixed asset investments. The deemed cost was £1,500,000, the investments in subsidiaries were revalued by the directors at the year end. As the investments are sold an appropriate transfer will be made from the revaluation reserve to retained earnings.

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

293,663

817,778

Other debtors

231,964

255,844

525,627

1,073,622

8.	Current asset investments

2025

2024

£

£

Listed investments

10,120

9,095

Current asset investments have been included at their value.

9.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

285,359

697,391

Taxation and social security

14,689

13,967

Other creditors

441,619

591,152

741,667

1,302,510

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

45,300

Ordinary

£1

45,300

45,300

4,800

A Ordinary

£1

4,800

4,800

50,100

50,100

11.	Directors' advances, credits and guarantees

At the year end the directors owed the company £166,033 (2024 - £152,745). During the year £13,288 net advances were made. The amounts due from the directors are interest-free and repayable on demand.