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REGISTERED NUMBER: 07180858 (England and Wales)









Unaudited Financial Statements

For The Year Ended 31 March 2023

for

Frontline(North West) Ltd

Frontline(North West) Ltd (Registered number: 07180858)






Contents of the Financial Statements
For The Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Frontline(North West) Ltd

Company Information
For The Year Ended 31 March 2023







DIRECTORS: L Parsons
S Quinn





SECRETARY: L Parsons





REGISTERED OFFICE: Unit 21
Hewitt Business Park
Winstanley Road
Wigan
Lancashire
WN5 7XB





REGISTERED NUMBER: 07180858 (England and Wales)





ACCOUNTANTS: Elaine Horsley & Co
Ivy House
687 Ormskirk Road
Pemberton
Wigan
Lancashire
WN5 8AQ

Frontline(North West) Ltd (Registered number: 07180858)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,221 6,736

CURRENT ASSETS
Stocks 5 220,172 300,233
Debtors 6 146,504 196,665
Cash at bank and in hand 480,033 292,308
846,709 789,206
CREDITORS
Amounts falling due within one year 7 383,718 464,559
NET CURRENT ASSETS 462,991 324,647
TOTAL ASSETS LESS CURRENT
LIABILITIES

469,212

331,383

PROVISIONS FOR LIABILITIES 8 1,182 1,280
NET ASSETS 468,030 330,103

CAPITAL AND RESERVES
Called up share capital 9 60 60
Retained earnings 10 467,970 330,043
SHAREHOLDERS' FUNDS 468,030 330,103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Frontline(North West) Ltd (Registered number: 07180858)

Balance Sheet - continued
31 March 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2023 and were signed on its behalf by:





S Quinn - Director


Frontline(North West) Ltd (Registered number: 07180858)

Notes to the Financial Statements
For The Year Ended 31 March 2023

1. STATUTORY INFORMATION

Frontline(North West) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

Frontline(North West) Ltd (Registered number: 07180858)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 26 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2022 14,778 3,641 27,696 46,115
Additions - - 2,123 2,123
At 31 March 2023 14,778 3,641 29,819 48,238
DEPRECIATION
At 1 April 2022 11,403 3,263 24,713 39,379
Charge for year 844 95 1,699 2,638
At 31 March 2023 12,247 3,358 26,412 42,017
NET BOOK VALUE
At 31 March 2023 2,531 283 3,407 6,221
At 31 March 2022 3,375 378 2,983 6,736

5. STOCKS
31.3.23 31.3.22
£    £   
Work-in-progress 220,172 300,233

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 145,468 196,271
VAT 643 -
Prepayments and accrued income 393 394
146,504 196,665

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 189,815 248,555
Tax 55,852 62,222
Social security and other taxes 19,342 21,394
VAT - 13,409
Other creditors 1,736 2,070
Credit card 5,605 4,902
Directors' current accounts 60,000 60,000
Accrued expenses 51,368 52,007
383,718 464,559

Frontline(North West) Ltd (Registered number: 07180858)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023

8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 1,182 1,280

Deferred
tax
£   
Balance at 1 April 2022 1,280
Credit to Income Statement during year (98 )
Balance at 31 March 2023 1,182

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
60 Ordinary £1 60 60

10. RESERVES
Retained
earnings
£   

At 1 April 2022 330,043
Profit for the year 237,927
Dividends (100,000 )
At 31 March 2023 467,970