REGISTERED NUMBER: 07675740 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Back Four Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B Houston

REGISTERED OFFICE:

316 Blackpool Road

Fulwood

Preston

Lancashire

PR2 3AE

REGISTERED NUMBER:

07675740 (England and Wales)

ACCOUNTANTS:

McDade Roberts Accountants Limited

Chartered Accountants

316 Blackpool Road

Fulwood

Preston

Lancashire

PR2 3AE

FIXED ASSETS

Tangible assets

4

2,381

1,923

CURRENT ASSETS

Debtors

5

137,054

80,197

Cash at bank

143,633

247,349

280,687

327,546

CREDITORS

Amounts falling due within one year

6

70,541

65,955

NET CURRENT ASSETS

210,146

261,591

TOTAL ASSETS LESS CURRENT LIABILITIES

212,527

263,514

PROVISIONS FOR LIABILITIES

561

481

NET ASSETS

211,966

263,033

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

211,866

262,933

SHAREHOLDERS' FUNDS

211,966

263,033

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Mr B Houston - Director

1.	STATUTORY INFORMATION

Back Four 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.	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. It includes unbilled work carried based on the stage of completion at the year end.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2024

2,730

3,101

5,831

Additions

-

2,033

2,033

At 30 June 2025

2,730

5,134

7,864

DEPRECIATION

At 1 July 2024

1,643

2,265

3,908

Charge for year

362

1,213

1,575

At 30 June 2025

2,005

3,478

5,483

NET BOOK VALUE

At 30 June 2025

725

1,656

2,381

At 30 June 2024

1,087

836

1,923

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

87,224

52,842

Other debtors

2,000

2,000

Prepayments

1,011

1,006

Loan

46,819

24,349

137,054

80,197

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

458

106

Tax

31,909

30,893

VAT

18,923

14,821

Other creditors

683

428

Directors' loan accounts

240

444

Accruals and deferred income

18,328

19,263

70,541

65,955

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.25

30.6.24

£

£

Within one year

-

3,999