Company Registration No. 04410083 (England and Wales)
Back To Life Limited
Unaudited accounts
for the year ended 30 April 2025
Back To Life Limited
Statement of financial position
as at 30 April 2025
Tangible assets
30,416
31,049
Cash at bank and in hand
170,050
70,881
Creditors: amounts falling due within one year
(221,518)
(132,156)
Net current assets
48,964
49,938
Total assets less current liabilities
79,380
80,987
Provisions for liabilities
Deferred tax
(5,779)
(5,899)
Called up share capital
100
100
Profit and loss account
73,501
74,988
Shareholders' funds
73,601
75,088
For the year ending 30 April 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 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 of Directors and authorised for issue on 5 August 2025 and were signed on its behalf by
Joanna Lynn Lawrence
Director
Company Registration No. 04410083
Back To Life Limited
Notes to the Accounts
for the year ended 30 April 2025
Back To Life Limited is a private company, limited by shares, registered in England and Wales, registration number 04410083. The registered office is 257 Guildford Road, Effingham, Leatherhead, Surrey, KT24 5NP, England.
2
Compliance with accounting standards
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "TheFinancialReporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
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.
The functional and presentational currency of the company is £ sterling and amounts are rounded to the nearest £.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 years straight line
Plant & machinery
25% reducing balance
Computer equipment
25% reducing balance
Taxation for the year comprises current and deferred tax.
Current 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, and 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 arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Current of deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from the provision of services i.e. training and courses is recognised in the profit and loss account in the month it takes place.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Back To Life Limited
Notes to the Accounts
for the year ended 30 April 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Basic financial liabilities, including 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 payments discounted at a market rate of interest.
Financial assets are derecognised when the contractual rights to the cash flow expire or when substantially all the risks and rewards have been transferred.
Financial liabilities are derecognised when then contractual obligations to make payments have expired.
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
9,068
22,125
13,453
44,646
Additions
-
1,725
5,768
7,493
At 30 April 2025
9,068
23,850
19,221
52,139
At 1 May 2024
914
5,583
7,100
13,597
Charge for the year
732
4,523
2,871
8,126
At 30 April 2025
1,646
10,106
9,971
21,723
At 30 April 2025
7,422
13,744
9,250
30,416
At 30 April 2024
8,154
16,542
6,353
31,049
Back To Life Limited
Notes to the Accounts
for the year ended 30 April 2025
Amounts falling due within one year
Trade debtors
79,183
88,344
Accrued income and prepayments
21,249
21,592
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
66,785
43,744
Taxes and social security
26,828
10,434
Loans from directors
2,587
12
Deferred income
65,227
32,472
In the year, the company had pension costs of £22,688 (2024: £23,441) and there were no amounts outstanding at the year end (2024: £ni).
8
Operating lease commitments
2025
2024
At 30 April 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
7,653
7,654
Later than one year and not later than five years
17,220
24,873
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).