Back To Basics Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05504769 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BACK TO BASICS LTD

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

8

DIRECTORS:

Mrs J D Ward

Mr S Ward

SECRETARY:

Mr S Ward

REGISTERED OFFICE:

Unit 2

Wyre Street

Padiham

Lancashire

BB12 8DF

REGISTERED NUMBER:

05504769 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

BANKERS:

Natwest Bank Plc

35 King William Street

Blackburn

Lancashire

BB1 7DL

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the manufacture and distribution of kitchen and bathroom doors.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 January 2025 to the date of this report.

The beneficial interests of the directors holding office at 31 December 2025 in the shares of the company, according to the register of directors' interests, were as follows:

31.12.25

1.1.25

Ordinary A shares of £1 each

Mrs J D Ward

11,050

Mr S Ward

11,050

Ordinary B shares of £1 each

Mrs J D Ward

25

Mr S Ward

-

Ordinary C shares of £1 each

Mrs J D Ward

-

Mr S Ward

25

These directors did not hold any non-beneficial interests in any of the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr S Ward - Director

22 September 2026

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

25,002

31,203

25,002

31,203

CURRENT ASSETS

Stocks

45,690

51,349

Debtors

6

15,615

50,414

Cash at bank

173,487

54,721

234,792

156,484

CREDITORS

Amounts falling due within one year

7

(126,377

)

(58,136

)

NET CURRENT ASSETS

108,415

98,348

TOTAL ASSETS LESS CURRENT
LIABILITIES

133,417

129,551

CREDITORS

Amounts falling due after more than one
year

8

-

(4,243

)

PROVISIONS FOR LIABILITIES

(2,498

)

(3,180

)

NET ASSETS

130,919

122,128

CAPITAL AND RESERVES

Called up share capital

22,150

Retained earnings

108,769

99,978

SHAREHOLDERS' FUNDS

130,919

122,128

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

Mrs J D Ward - Director

1.	STATUTORY INFORMATION

Back To Basics Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Government grants

Government grants are recognised at fair value when there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Grants related to purchase of assets are treated as deferred income and allocated to income statement over the useful lives of the related assets while grants related to expenses are treated as other income in the income statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 January 2025

and 31 December 2025

9,990

AMORTISATION

At 1 January 2025

and 31 December 2025

9,990

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1 January 2025

11,590

231,338

3,236

Additions

-

3,233

-

At 31 December 2025

11,590

234,571

3,236

DEPRECIATION

At 1 January 2025

11,590

201,847

2,970

Charge for year

-

8,715

66

At 31 December 2025

11,590

210,562

3,036

NET BOOK VALUE

At 31 December 2025

-

24,009

200

At 31 December 2024

-

29,491

266

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 January 2025

17,985

20,229

284,378

Additions

-

3,233

At 31 December 2025

17,985

20,229

287,611

DEPRECIATION

At 1 January 2025

17,258

19,510

253,175

Charge for year

182

471

9,434

At 31 December 2025

17,440

19,981

262,609

NET BOOK VALUE

At 31 December 2025

545

248

25,002

At 31 December 2024

727

719

31,203

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

15,615

50,414

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

16,339

10,373

Trade creditors

85,666

26,105

Taxation and social security

13,335

3,511

Other creditors

11,037

18,147

126,377

58,136

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

-

4,243

9.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

Within one year

35,000

30,013

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

Mrs J D Ward and Mrs J D Ward

Balance outstanding at start of year

9,786

-

Amounts advanced

-

9,786

Amounts repaid

(9,786

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

9,786

Mr S Ward and Mr S Ward

Balance outstanding at start of year

9,786

-

Amounts advanced

-

9,786

Amounts repaid

(9,786

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

9,786

11.	ULTIMATE CONTROLLING PARTY

The Company is under the control of its directors