Registration number: 07876320

Backlight Inc Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

Backlight Inc Ltd

Company Information

Director

L Amoah

Registered office

Spencer House Morston Court Aisecombe Way Weston super Mare BS22 8NG

Accountants

Burton Sweet Limited Spencer House Morston Court Aisecombe Way Weston super Mare BS22 8NG

Backlight Inc Ltd

(Registration number: 07876320)
Balance Sheet
31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	554	1,091
Current assets
Debtors	5	12,461	4,800
Cash at bank and in hand		10,774	33,055
		23,235	37,855
Creditors: Amounts falling due within one year	6	(40,171)	(41,358)
Net current liabilities		(16,936)	(3,503)
Net liabilities		(16,382)	(2,412)
Capital and reserves
Called up share capital		100	100
Retained earnings		(16,482)	(2,512)
Shareholders' deficit		(16,382)	(2,412)

Backlight Inc Ltd

(Registration number: 07876320)
Balance Sheet
31 December 2025

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 September 2026
 

......................................... L Amoah Director

Backlight Inc Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Spencer House
Morston Court
Aisecombe Way
Weston super Mare
BS22 8NG

These financial statements were authorised for issue by the director on 23 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis due to the ongoing support of the directors.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Backlight Inc Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	Straight line 33%

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Backlight Inc Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

4	Tangible assets

	Office equipment £
Cost or valuation
At 1 January 2025	1,628
At 31 December 2025	1,628
Depreciation
Charge for the year	1,074
At 31 December 2025	1,074
Carrying amount
At 31 December 2025	554
At 31 December 2024	1,091

5

Debtors

	2025 £	2024 £
Trade debtors	-	4,800
Other debtors	12,461	-
	12,461	4,800

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	500
Taxation and social security	34,204	31,620
Accruals and deferred income	5,967	1,350
Other creditors	-	7,888
	40,171	41,358