Company registration number SC747732 (Scotland)
BACK RUNNING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
BACK RUNNING LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BACK RUNNING LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
818,321
820,145
Current assets
Stocks
90,591
64,265
Debtors
5
148,626
130,723
Cash at bank and in hand
409,979
172,364
649,196
367,352
Creditors: amounts falling due within one year
6
(205,105)
(242,086)
Net current assets
444,091
125,266
Total assets less current liabilities
1,262,412
945,411
Creditors: amounts falling due after more than one year
7
(644,300)
(764,793)
Provisions for liabilities
(137,754)
(67,058)
Net assets
480,358
113,560
Capital and reserves
Called up share capital
8
7
Capital redemption reserve
3
3
Profit and loss reserves
480,347
113,550
Total equity
480,358
113,560
BACK RUNNING LTD
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 January 2026 and are signed on its behalf by:
Ms M Murphy
Mr S L Rigg
Director
Director
Company registration number SC747732 (Scotland)
BACK RUNNING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Back Running Ltd is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, Scotland, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
2% straight line
Plant and equipment
20% straight line
Fixtures and fittings
20% straight line
Computers
20% straight line

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.

BACK RUNNING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BACK RUNNING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
27
12
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 November 2024
416,540
452,983
7,436
13,764
890,723
Additions
15,922
95,294
4,128
3,056
118,400
Disposals
(2,000)
(3,561)
-
0
-
0
(5,561)
At 31 October 2025
430,462
544,716
11,564
16,820
1,003,562
Depreciation and impairment
At 1 November 2024
6,016
62,032
896
1,634
70,578
Depreciation charged in the year
8,438
102,002
1,958
3,211
115,609
Eliminated in respect of disposals
(70)
(876)
-
0
-
0
(946)
At 31 October 2025
14,384
163,158
2,854
4,845
185,241
BACK RUNNING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
(Continued)
- 6 -
Carrying amount
At 31 October 2025
416,078
381,558
8,710
11,975
818,321
At 31 October 2024
410,524
390,951
6,540
12,130
820,145
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
148,626
130,723
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
57,975
37,446
Corporation tax
31,134
-
0
Other taxation and social security
105,645
58,854
Other creditors
10,351
145,786
205,105
242,086
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
644,300
764,793
2025-10-31 2024-11-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Ms M Murphy Mr S L Rigg SC747732 2024-11-01 2025-10-31 SC747732 2025-10-31 SC747732 2024-10-31 SC747732 core:LandBuildings 2025-10-31 SC747732 core:PlantMachinery 2025-10-31 SC747732 core:FurnitureFittings 2025-10-31 SC747732 core:ComputerEquipment 2025-10-31 SC747732 core:LandBuildings 2024-10-31 SC747732 core:PlantMachinery 2024-10-31 SC747732 core:FurnitureFittings 2024-10-31 SC747732 core:ComputerEquipment 2024-10-31 SC747732 core:CurrentFinancialInstruments 2025-10-31 SC747732 core:CurrentFinancialInstruments 2024-10-31 SC747732 core:Non-currentFinancialInstruments 2025-10-31 SC747732 core:Non-currentFinancialInstruments 2024-10-31 SC747732 core:ShareCapital 2025-10-31 SC747732 core:ShareCapital 2024-10-31 SC747732 core:CapitalRedemptionReserve 2025-10-31 SC747732 core:CapitalRedemptionReserve 2024-10-31 SC747732 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC747732 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC747732 bus:Director1 2024-11-01 2025-10-31 SC747732 bus:Director2 2024-11-01 2025-10-31 SC747732 core:LandBuildings core:LongLeaseholdAssets 2024-11-01 2025-10-31 SC747732 core:PlantMachinery 2024-11-01 2025-10-31 SC747732 core:FurnitureFittings 2024-11-01 2025-10-31 SC747732 core:ComputerEquipment 2024-11-01 2025-10-31 SC747732 2023-11-01 2024-10-31 SC747732 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-10-31 SC747732 core:PlantMachinery 2024-10-31 SC747732 core:FurnitureFittings 2024-10-31 SC747732 core:ComputerEquipment 2024-10-31 SC747732 2024-10-31 SC747732 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-10-31 SC747732 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 SC747732 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC747732 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC747732 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC747732 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC747732 bus:FRS102 2024-11-01 2025-10-31 SC747732 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC747732 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP