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Company Registration No. 06852471 (England and Wales)
Front Row Construction (East Midlands) Limited Unaudited accounts for the year ended 31 March 2023
Front Row Construction (East Midlands) Limited Unaudited accounts Contents
Page
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Front Row Construction (East Midlands) Limited Company Information for the year ended 31 March 2023
Directors
Matthew Brooks Nichola Kempin Stuart Kempin James Long James Wright
Company Number
06852471 (England and Wales)
Registered Office
Parkdene Wilton Road Melton Mowbray Leicestershire LE13 0UJ
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Front Row Construction (East Midlands) Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
9,000 
10,500 
Tangible assets
99,501 
132,668 
108,501 
143,168 
Current assets
Inventories
166,900 
166,900 
Debtors
342,467 
296,172 
Cash at bank and in hand
- 
135,877 
509,367 
598,949 
Creditors: amounts falling due within one year
(1,235,102)
(832,553)
Net current liabilities
(725,735)
(233,604)
Total assets less current liabilities
(617,234)
(90,436)
Creditors: amounts falling due after more than one year
- 
(200,000)
Net liabilities
(617,234)
(290,436)
Capital and reserves
Called up share capital
100 
102 
Profit and loss account
(617,334)
(290,538)
Shareholders' funds
(617,234)
(290,436)
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2024 and were signed on its behalf by
Stuart Kempin Director Company Registration No. 06852471
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Front Row Construction (East Midlands) Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Front Row Construction (East Midlands) Limited is a private company, limited by shares, registered in England and Wales, registration number 06852471. The registered office is Parkdene, Wilton Road, Melton Mowbray, Leicestershire, LE13 0UJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% RB
Motor vehicles
25% RB
Fixtures & fittings
25% RB
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 April 2022
30,000 
22,500 
52,500 
At 31 March 2023
30,000 
22,500 
52,500 
Amortisation
At 1 April 2022
19,500 
22,500 
42,000 
Charge for the year
1,500 
- 
1,500 
At 31 March 2023
21,000 
22,500 
43,500 
Net book value
At 31 March 2023
9,000 
- 
9,000 
At 31 March 2022
10,500 
- 
10,500 
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Front Row Construction (East Midlands) Limited Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
313,869 
234,418 
24,680 
572,967 
At 31 March 2023
313,869 
234,418 
24,680 
572,967 
Depreciation
At 1 April 2022
239,588 
178,310 
22,401 
440,299 
Charge for the year
18,125 
14,027 
1,015 
33,167 
At 31 March 2023
257,713 
192,337 
23,416 
473,466 
Net book value
At 31 March 2023
56,156 
42,081 
1,264 
99,501 
At 31 March 2022
74,281 
56,108 
2,279 
132,668 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
171,419 
Amounts due from group undertakings etc.
95,423 
- 
Other debtors
247,044 
124,753 
342,467 
296,172 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
261,888 
90,627 
VAT
170,535 
71,981 
Obligations under finance leases and hire purchase contracts
25,374 
30,019 
Trade creditors
309,857 
131,549 
Amounts owed to group undertakings and other participating interests
241,205 
253,398 
Taxes and social security
35,836 
67,273 
Other creditors
1,889 
- 
Loans from directors
179,958 
179,956 
Accruals
8,560 
7,750 
1,235,102 
832,553 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
200,000 
9
Average number of employees
During the year the average number of employees was 19 (2022: 19).
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