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REGISTERED NUMBER: 09604983 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2023

FOR

SECOND FRONT MEDIA LTD

SECOND FRONT MEDIA LTD (REGISTERED NUMBER: 09604983)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SECOND FRONT MEDIA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2023







DIRECTORS: Mrs D Robaczynski
Mr C R Medcraft





REGISTERED OFFICE: Mercury House
19-21 Chapel Street
Marlow
Buckinghamshire
SL7 3HN





REGISTERED NUMBER: 09604983 (England and Wales)





ACCOUNTANTS: Richardson Jones
Chartered Accountants
Mercury House
19-21 Chapel Street
Marlow
Buckinghamshire
SL7 3HN

SECOND FRONT MEDIA LTD (REGISTERED NUMBER: 09604983)

BALANCE SHEET
31ST MAY 2023

31.5.23 31.5.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 22,917 20,674

CURRENT ASSETS
Debtors 5 5,216 6,259
Cash at bank 101,040 98,015
106,256 104,274
CREDITORS
Amounts falling due within one year 6 9,910 11,751
NET CURRENT ASSETS 96,346 92,523
TOTAL ASSETS LESS CURRENT
LIABILITIES

119,263

113,197

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 119,163 113,097
SHAREHOLDERS' FUNDS 119,263 113,197

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

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

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 20th November 2023 and were signed on its behalf by:




Mrs D Robaczynski - Director



Mr C R Medcraft - Director


SECOND FRONT MEDIA LTD (REGISTERED NUMBER: 09604983)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2023

1. STATUTORY INFORMATION

Second Front Media 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.
Website costs - 25% on cost
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Website Plant and Computer
costs machinery equipment Totals
£ £ £ £
COST
At 1st June 2022 32,017 3,313 3,728 39,058
Additions 11,211 698 1,129 13,038
Disposals - (710 ) (639 ) (1,349 )
At 31st May 2023 43,228 3,301 4,218 50,747
DEPRECIATION
At 1st June 2022 13,278 2,106 3,000 18,384
Charge for year 9,355 459 782 10,596
Eliminated on disposal - (580 ) (570 ) (1,150 )
At 31st May 2023 22,633 1,985 3,212 27,830
NET BOOK VALUE
At 31st May 2023 20,595 1,316 1,006 22,917
At 31st May 2022 18,739 1,207 728 20,674

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£ £
Trade debtors 5,116 6,159
Called up share capital not paid 100 100
5,216 6,259

SECOND FRONT MEDIA LTD (REGISTERED NUMBER: 09604983)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£ £
Trade creditors 62 48
Tax 6,655 9,121
VAT 1,858 1,581
Accrued expenses 1,335 1,001
9,910 11,751

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £ £
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£

At 1st June 2022 113,097
Profit for the year 30,616
Dividends (24,550 )
At 31st May 2023 119,163

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr C R Medcraft.