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REGISTERED NUMBER: 08822697 (England and Wales)















IN FRONT DIGITAL LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2023






IN FRONT DIGITAL LIMITED (REGISTERED NUMBER: 08822697)






Contents of the Financial Statements
for the year ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


IN FRONT DIGITAL LIMITED

Company Information
for the year ended 31 March 2023







DIRECTOR: M Day





REGISTERED OFFICE: The Riding School House
Bulls Lane
Wishaw
Sutton Coldfield
West Midlands
B76 9QW





REGISTERED NUMBER: 08822697 (England and Wales)






IN FRONT DIGITAL LIMITED (REGISTERED NUMBER: 08822697)

Balance Sheet
31 March 2023

31/3/23 31/3/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 773 1,381

CURRENT ASSETS
Debtors 5 21,579 18,514
Investments 6 21,230 21,230
Cash at bank 128,465 105,854
171,274 145,598
CREDITORS
Amounts falling due within one year 7 28,590 28,169
NET CURRENT ASSETS 142,684 117,429
TOTAL ASSETS LESS CURRENT
LIABILITIES

143,457

118,810

PROVISIONS FOR LIABILITIES 147 262
NET ASSETS 143,310 118,548

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 143,210 118,448
SHAREHOLDERS' FUNDS 143,310 118,548

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 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 applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2023 and were signed by:





M Day - Director


IN FRONT DIGITAL LIMITED (REGISTERED NUMBER: 08822697)

Notes to the Financial Statements
for the year ended 31 March 2023

1. STATUTORY INFORMATION

In Front Digital 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.

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 represents net invoiced sales of services, excluding value added tax.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Current asset investments
Current asset investments are those which can be readily converted to cash. Such investments are valued at fair value where a reliable external measurement can be obtained, otherwise they are carried at cost less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

IN FRONT DIGITAL LIMITED (REGISTERED NUMBER: 08822697)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 15,041
DEPRECIATION
At 1 April 2022 13,660
Charge for year 608
At 31 March 2023 14,268
NET BOOK VALUE
At 31 March 2023 773
At 31 March 2022 1,381

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade debtors 14,322 15,191
Other debtors 7,257 3,323
21,579 18,514

6. CURRENT ASSET INVESTMENTS
31/3/23 31/3/22
£    £   
Other 21,230 21,230

Current asset investments are those which can be readily converted to cash. Such investments are valued at fair value where a reliable external measurement can be obtained, otherwise they are carried at cost less impairment.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade creditors 75 342
Taxation and social security 26,481 26,026
Other creditors 2,034 1,801
28,590 28,169

8. OTHER FINANCIAL COMMITMENTS

As at 31st March 2023, the company had financial commitments under lease agreements amounting to £9,397.