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Company No: 14537966 (England and Wales)

# BACK TO FRONT INSIDE OUT LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

BACK TO FRONT INSIDE OUT LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

BACK TO FRONT INSIDE OUT LIMITED

## BALANCE SHEET

AS AT 31 DECEMBER 2025
BACK TO FRONT INSIDE OUT LIMITED

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Cash at bank and in hand |  | 10 |  | 10
|  | 10 |  | 10
Net current assets |  | 10 |  | 10
Total assets less current liabilities |  | 10 |  | 10
Net assets |  | 10 |  | 10
Capital and reserves |  |  |  |
Called-up share capital |  | 10 |  | 10
Total shareholders' funds |  | 10 |  | 10

Back to Front Inside Out Limited (registered number: 14537966) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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; 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 Back to Front Inside Out Limited (registered number: 14537966) were approved and authorised for issue by the Board of Directors on 09 February 2026. They were signed on its behalf by:

A R L Hull Director |

BACK TO FRONT INSIDE OUT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
BACK TO FRONT INSIDE OUT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 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

Back to Front Inside Out Limited (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 Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, 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 £.

##### 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 creditors: amounts falling due within one year.