Company No: 04746550 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	165,457		135,344
		165,457		135,344
Current assets
Debtors	4	71,176		50,750
Cash at bank and in hand		157,557		164,520
		228,733		215,270
Creditors: amounts falling due within one year	5	( 65,780)		( 38,528)
Net current assets		162,953		176,742
Total assets less current liabilities		328,410		312,086
Creditors: amounts falling due after more than one year	6	( 64,885)		( 70,318)
Provision for liabilities		( 37,936)		( 24,793)
Net assets		225,589		216,975
Capital and reserves
Called-up share capital		202		202
Profit and loss account		225,387		216,773
Total shareholder's funds		225,589		216,975

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Feedback Atency Ltd (registered number: 04746550) were approved and authorised for issue by the Director on 27 November 2025. They were signed on its behalf by:

Antony Michael David Aris Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Feedback Atency Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Studio, Upper Whitehill Farm, Overton, Basingstoke, RG25 3DS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	5 years straight line
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Computer equipment	25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	9		8

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 August 2024	15,184		45,927		221,778		34,204		317,093
Additions	0		5,499		81,750		0		87,249
Disposals	0		0		( 82,786)		( 34,204)		( 116,990)
At 31 July 2025	15,184		51,426		220,742		0		287,352
Accumulated depreciation
At 01 August 2024	15,184		33,687		98,674		34,204		181,749
Charge for the financial year	0		3,748		36,111		0		39,859
Disposals	0		0		( 65,509)		( 34,204)		( 99,713)
At 31 July 2025	15,184		37,435		69,276		0		121,895
Net book value
At 31 July 2025	0		13,991		151,466		0		165,457
At 31 July 2024	0		12,240		123,104		0		135,344

4. Debtors

	2025		2024
	£		£
Trade debtors	69,450		49,578
Prepayments	1,726		1,172
	71,176		50,750

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	9,167		10,000
Trade creditors	20,124		9,491
Accruals	3,170		3,170
Taxation and social security	( 5,993)		( 6,653)
Obligations under finance leases and hire purchase contracts	38,043		18,601
Other creditors	1,269		3,919
	65,780		38,528

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		9,167
Obligations under finance leases and hire purchase contracts	64,885		61,151
	64,885		70,318

The hire purchase contracts are secured over the fixed assets to which they relate.