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REGISTERED NUMBER: SC129132 (Scotland)







Unaudited Financial Statements

For The Year Ended 31st March 2023

for

Frontline Consultants Limited

Frontline Consultants Limited (Registered number: SC129132)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

Frontline Consultants Limited

Company Information
For The Year Ended 31st March 2023







DIRECTORS: Ms E McKay
Ms S B Hamilton
W Mitchell





SECRETARY: Ms E M McKay





REGISTERED OFFICE: 11 Academy Street
Coatbridge
Lanarkshire
ML5 3AW





REGISTERED NUMBER: SC129132 (Scotland)





ACCOUNTANTS: J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

Frontline Consultants Limited (Registered number: SC129132)

Balance Sheet
31st March 2023

2023 2022
Notes £ £
FIXED ASSETS
Tangible assets 4 808 2,220

CURRENT ASSETS
Stocks 9,107 13,614
Debtors 5 141,583 88,416
Cash at bank and in hand 915,319 834,055
1,066,009 936,085
CREDITORS
Amounts falling due within one year 6 (666,336 ) (595,071 )
NET CURRENT ASSETS 399,673 341,014
TOTAL ASSETS LESS CURRENT
LIABILITIES

400,481

343,234

CAPITAL AND RESERVES
Called up share capital 15,000 15,000
Retained earnings 385,481 328,234
SHAREHOLDERS' FUNDS 400,481 343,234

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Consultants Limited (Registered number: SC129132)

Balance Sheet - continued
31st 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 19th October 2023 and were signed on its behalf by:





Ms E McKay - Director


Frontline Consultants Limited (Registered number: SC129132)

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

1. STATUTORY INFORMATION

Frontline Consultants Limited is a private company, limited by shares , registered in Scotland. 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 etc - at varying rates on cost and 20-33% 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 Consultants Limited (Registered number: SC129132)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1st April 2022 16,335
Additions 340
At 31st March 2023 16,675
DEPRECIATION
At 1st April 2022 14,115
Charge for year 1,752
At 31st March 2023 15,867
NET BOOK VALUE
At 31st March 2023 808
At 31st March 2022 2,220

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 129,973 68,723
Other debtors 11,610 19,693
141,583 88,416

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 27,386 51,640
Taxation and social security 84,206 87,484
Other creditors 554,744 455,947
666,336 595,071

Frontline Consultants Limited

Report of the Accountants to the Directors of
Frontline Consultants Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2023 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP


19th October 2023