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Company Registration No. NI621095 (Northern Ireland)
The Back Practice Limited Unaudited accounts for the year ended 31 October 2025
The Back Practice Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Back Practice Limited Company Information for the year ended 31 October 2025
Directors
Anthony Joseph Creen Anthony Joseph Creen
Company Number
NI621095 (Northern Ireland)
Registered Office
393a Lisburn Road Belfast BT9 7EW United Kingdom
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The Back Practice Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
35,000
30,000
Tangible assets
5
11,031
19,639
46,031
49,639
Current assets
Cash at bank and in hand
9,148
9,041
Creditors: amounts falling due within one year
6
(18,367)
(15,571)
Net current liabilities
(9,219)
(6,530)
Total assets less current liabilities
36,812
43,109
Creditors: amounts falling due after more than one year
7
(39,105)
(35,270)
Net (liabilities)/assets
(2,293)
7,839
Capital and reserves
Called up share capital
2
2
Profit and loss account
(2,295)
7,837
Shareholders' funds
(2,293)
7,839
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by
Anthony Joseph Creen Director Company Registration No. NI621095
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The Back Practice Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
The Back Practice Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI621095. The registered office is 393a Lisburn Road, Belfast, BT9 7EW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 November 2024
30,000
-
30,000
Additions
-
5,000
5,000
At 31 October 2025
30,000
5,000
35,000
Amortisation
At 1 November 2024
-
-
-
At 31 October 2025
-
-
-
Net book value
At 31 October 2025
30,000
5,000
35,000
At 31 October 2024
30,000
-
30,000
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The Back Practice Limited Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2024
85,896
At 31 October 2025
85,896
Depreciation
At 1 November 2024
66,257
Charge for the year
8,608
At 31 October 2025
74,865
Net book value
At 31 October 2025
11,031
At 31 October 2024
19,639
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
3,792
-
Trade creditors
654
654
Taxes and social security
235
1,231
Other creditors
983
983
Accruals
9,843
9,843
Deferred income
2,860
2,860
18,367
15,571
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
11,057
18,609
Other creditors
9,944
9,944
Loans from directors
18,104
6,717
39,105
35,270
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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