Micro-entity Accounts - BACKZTITCH LTD

BACKZTITCH LTD Registered Number 15384603

Micro-entity Balance Sheet as at 31 January 2026

	2026	2025
	£	£
Called up share capital not paid	-	-
Fixed Assets	-	-
Current Assets	5,439	6,643
Prepayments and accrued income	187	79
Creditors: amounts falling due within one year	(4,759)	(3,801)
Net current assets (liabilities)	867	2,921
Total assets less current liabilities	867	2,921
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	0	0
Accruals and deferred income	0	0
Total net assets (liabilities)	867	2,921
Capital and reserves	867	2,921

For the year ending 31 January 2026 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 19 October 2026

And signed on their behalf by:
Anthony Jason Canavan, Director

Footnotes:

Advances and credits
The reconstructed current account of Anthony Canavan is a net amount payable by the company of GBP 2,153 at 31 January 2026, compared with GBP 1,892 at the comparative balance sheet date. No amount receivable from a director is included in current assets at either date. Company customer receipts collected personally have been included in company turnover and accounted for once through the separately invoiced consultancy and current-account reconciliation. Company-bank payments of GBP 1,354 whose business purpose could not be substantiated have been charged to the director's current account without a company expense deduction. Documented purchases of GBP 537 whose funding source is unmatched are included separately in current creditors. These amounts are reconstructed estimates. No interest, loan write-off, debt waiver or new dividend is recorded.

BACKZTITCH LTD Registered Number 15384603

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees

	2026	2025
Average number of employees during the period	0	0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and the micro-entity provisions of FRS 105. They have been reconstructed from bank statements, marketplace reports, invoices and information provided by the directors. Inventory is stated at estimated purchase cost or lower recoverable value, including allowances for damaged or unsaleable goods. Opening inventory is estimated at GBP 6,000 and closing inventory at GBP 2,531. Mixed-use subscriptions are allocated 85% to the company and homeworking costs are GBP 318. The comparative balance sheet at 24 January 2025 has been restated to correct inventory previously included at selling prices and as fixed assets, and to recognise reconstructed balances, consultancy costs and tax. No unexplained reconstruction expense has been charged. Consultancy costs include GBP 13,170 in the current period and GBP 8,286 in the comparative period for services separately invoiced by Anthony Canavan, on the directors' confirmation of contemporaneous hard-copy invoices and independently offered commercial rates. Corporation Tax is estimated at 19%. Current-period loss carryback relief of GBP 436 and prior tax of GBP 685 are shown as a tax recovery and liability respectively. Tax amounts remain estimates pending alignment of the tax-return periods and related corrections.

Turnover policy
Turnover includes business marketplace and offline sales and services supplied by the company, recognised when the goods or services are supplied, after sales refunds. Personal sales are excluded. Marketplace selling fees are charged separately as expenses; bank payouts are reconciled to sales and are not treated as additional turnover.