Backdrop to Food Limited - Accounts to registrar (filleted) - small 18.1

REGISTERED NUMBER: 08841253 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2018

for

Backdrop to Food Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Shaun Christopher Lawrence

SECRETARY:

Samantha Lawrence

REGISTERED OFFICE:

26 Crawford Drive

Fareham

Hampshire

PO16 7RW

REGISTERED NUMBER:

08841253 (England and Wales)

ACCOUNTANTS:

Belynda Jay MAAT

Accountants Are Not All Boring Limited

127 Hazleton Way

Horndean

Hampshire

PO8 9DR

FIXED ASSETS

Tangible assets

4

596

795

CURRENT ASSETS

Debtors

5

11,192

2,447

Cash at bank

5,898

7,369

17,090

9,816

CREDITORS

Amounts falling due within one year

6

9,174

8,367

NET CURRENT ASSETS

7,916

1,449

TOTAL ASSETS LESS CURRENT LIABILITIES

8,512

2,244

PROVISIONS FOR LIABILITIES

113

158

NET ASSETS

8,399

2,086

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,299

1,986

8,399

2,086

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 director on 5 November 2018 and were signed by:

Shaun Christopher Lawrence - Director

1.	STATUTORY INFORMATION

Backdrop to Food Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income

Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2017 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2017

and 31 March 2018

1,152

DEPRECIATION

At 1 April 2017

357

Charge for year

199

At 31 March 2018

556

NET BOOK VALUE

At 31 March 2018

596

At 31 March 2017

795

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Trade debtors

11,192

2,447

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Tax

8,554

7,354

Wages control

-

250

Directors' current accounts

270

19

Accrued expenses

350

744

9,174

8,367

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended

31 March 2018 and 31 March 2017:

31.3.18

31.3.17

£

£

Shaun Christopher Lawrence

Balance outstanding at start of year

(19

)

(2,919

)

Amounts advanced

(251

)

-

Amounts repaid

-

2,900

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(270

)

(19

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Shaun Christopher Lawrence.