Backup Systems Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05843816

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,050		3,061

			2,050		3,061
CURRENT ASSETS
Debtors	5	35,839		58,172
Cash at bank and in hand		23,256		9,416

		59,095		67,588
Creditors: Amounts Falling Due Within One Year	6	(77,450 )		(33,204 )

NET CURRENT ASSETS (LIABILITIES)			(18,355 )		34,384

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,305 )		37,445

Creditors: Amounts Falling Due After More Than One Year	7		(21,104 )		(21,759 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(492 )		(582 )

NET (LIABILITIES)/ASSETS			(37,901 )		15,104

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			(38,901 )		14,104

SHAREHOLDERS' FUNDS			(37,901)		15,104

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Backup Systems Ltd

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Ridley

Director

28 February 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Backup Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05843816 . The registered office is C/O Mjb Avanti, Office 12 Epsilon House, West Road, Ipswich, IP3 9FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% on reducing balance
Fixtures & Fittings	33% on reducing balance
Computer Equipment	33% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Operating leases

The future minimum lease payments under non-cancellable operating leases for the next 12 months amount to £8,433.84.

Lease payments are recognized as an expense as and when they are incurred.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Backup Systems Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	31,237	818	42,327	74,382

As at 30 June 2025	31,237	818	42,327	74,382

Depreciation
As at 1 July 2024	31,067	282	39,972	71,321
Provided during the period	57	177	777	1,011

As at 30 June 2025	31,124	459	40,749	72,332

Net Book Value
As at 30 June 2025	113	359	1,578	2,050

As at 1 July 2024	170	536	2,355	3,061

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,473	17,747
Directors' loan accounts	26,366	40,425

	35,839	58,172

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	6,211	11,629
Corporation tax	2,163	9,922
Other taxes and social security	1,433	1,355
VAT	6,057	5,884
Pensions payable	307	414
Accruals and deferred income	61,279	4,000

	77,450	33,204

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Backup Systems Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	21,104	21,759

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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