Back Chat Music Ltd Accounts






Back Chat Music Ltd

	Company No. 10780991
		Information for Filing with The Registrar
		31 May 2026

The Directors present their report and the accounts for the year ended 31 May 2026.

Principal activities
The principal activity of the company during the year under review was artistic creation.




Directors

The Directors who served at any time during the year were as follows:

A.J. Cox
S. Czestochowski
T. Hawthorn







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A.J. Cox
Director
27 October 2026

at	31 May 2026
Company No.		10780991	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	22,456	21,901


				22,456	21,901
Current assets

	Debtors		6	82,500	134,294

	Cash at bank and in hand			107,385	81,941
				189,885	216,235
Creditors: Amount falling due within one year			7	(209,738)	(234,448)
Net current liabilities				(19,853)	(18,213)
Total assets less current liabilities				2,603	3,688




Net assets				2,603	3,688

Capital and reserves
	Called up share capital			9	6



	Profit and loss account		9	2,594	3,682

Total equity				2,603	3,688



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 May 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 27 October 2026 and signed on its behalf by:
A.J. Cox
Director
27 October 2026

for the year ended 31 May 2026

General information

Back Chat Music Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10780991

Its registered office is:

36 Vesper Road, Hawksworth

Leeds

West Yorkshire

England

LS5 3NX

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The directors have considered the company’s financial position and cash flow forecasts and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Accounting policies

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable, net of discounts,
rebates and VAT.

Revenue is recognised when the company satisfies its performance obligations under contracts with
customers and control of goods or services transfers to the customer.

Revenue from services is recognised in the accounting period in which the services are provided.

Revenue from the sale of goods is recognised when goods are delivered to the customer and legal title
passes.

Payment is generally due under agreed credit terms.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

20% Reducing balance

Furniture, fittings and equipment

20% Reducing balance

Leased assets

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years 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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	20,047	21,823

		Total corporation tax	20,047	21,823





		Tax on profit on ordinary activities	20,047	21,823

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-2542	£	£
		Profit on ordinary activities before tax	90,354	98,250

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	22,589	24,563
		Other tax adjustments and allowances	(2,542)	(2,740)




		Tax on profit on ordinary activities	20,047	21,823

5	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 June 2025	21,265	30,317	51,582
		Additions	-	6,169	6,169



		At 31 May 2026	21,265	36,486	57,751
		Depreciation
		At 1 June 2025	12,555	17,126	29,681
		Charge for the year	1,742	3,872	5,614



		At 31 May 2026	14,297	20,998	35,295
		Net book values
		At 31 May 2026	6,968	15,488	22,456
		At 31 May 2025	8,710	13,191	21,901

6	Debtors
			2026	2025
			£	£
		Trade debtors	82,500	133,788





		Other debtors	-	506

			82,500	134,294

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	522	206




		Taxes and social security	56,689	66,619
		Loans from directors	13,008	13,580

		Accruals and deferred income	139,519	154,043
			209,738	234,448

Share Capital

3 A Ordinary Shares, 2 B Ordinary Shares, 2 C Ordinary Shares, 1 D Ordinary Share and 1 E Ordinary Share of £1.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	71,395	73,328

			71,395	73,328

		Dividends by type:

		Equity dividends	71,395	73,328
			71,395	73,328