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dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09634153 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09634153 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09634153 1 2021-07-01 2022-06-30 09634153 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09634153
Forward Action Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09634153
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,410 16,109
14,410 16,109
CURRENT ASSETS
Debtors 5 310,904 279,852
Cash at bank and in hand 492,115 572,611
803,019 852,463
Creditors: Amounts Falling Due Within One Year 6 (372,877 ) (225,199 )
NET CURRENT ASSETS (LIABILITIES) 430,142 627,264
TOTAL ASSETS LESS CURRENT LIABILITIES 444,552 643,373
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,602 ) (3,060 )
NET ASSETS 440,950 640,313
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 440,949 640,312
SHAREHOLDERS' FUNDS 440,950 640,313
Page 1
Page 2
For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Berry Cochrane
Director
08/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Forward Action Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09634153 . The registered office is C/O Realise Finance Ltd, Gloucester House, 23a London Road, Peterborough, PE2 8AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2022: 20)
22 20
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 8,494 21,977 30,471
Additions - 4,005 4,005
As at 30 June 2023 8,494 25,982 34,476
Depreciation
As at 1 July 2022 4,360 10,002 14,362
Provided during the period 1,159 4,545 5,704
As at 30 June 2023 5,519 14,547 20,066
Net Book Value
As at 30 June 2023 2,975 11,435 14,410
As at 1 July 2022 4,134 11,975 16,109
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 223,348 236,187
Prepayments and accrued income 79,266 36,833
Other debtors 8,290 6,832
310,904 279,852
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,697 916
Corporation tax 73,695 40,031
Other taxes and social security 28,434 27,159
VAT 107,351 96,584
Other creditors 58 -
Accruals and deferred income 157,642 60,299
Directors' loan accounts - 210
372,877 225,199
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Pension Commitments
The company operates a defined contribution pension scheme for the benefit of its' employees.Contributions payable are recognised in the profit and loss account when due.
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9. Ultimate Controlling Party
At the year end the company is controlled by the directors of Forward Action Trustees Ltd acting as trustee of the Forward Action Employee Trust.
10. Employee Ownership Trust
On 1st November 2022 the Forward Action Employee Ownership Trust was established, with Forward Action Trustees Limited as sole trustee of the said trust.
On 1st November 2022 120 Ordinary shares of £0.01 each, the entire share capital of the company, was transferred to Forward Action Trustees Limited as trustee of the Forward Action Employee Ownership Trust
During the year £445,514 was gifted to the Trust
Forward Action Ltd. expects to make future gifts to the Trust on a monthly and annual basis in accordance with the terms of the Share Purchase Agreement dated 1st November 2022.
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