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REGISTERED NUMBER: SC667653 (Scotland)















Financial Statements for the Year Ended 31 July 2024

for

Frontline Consultancy Ltd

Frontline Consultancy Ltd (Registered number: SC667653)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Frontline Consultancy Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: G C Jaap
Miss C Conaghan





REGISTERED OFFICE: 8 Turnberry Gardens
Troon
KA10 7GP





REGISTERED NUMBER: SC667653 (Scotland)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

Frontline Consultancy Ltd (Registered number: SC667653)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 953 1,108

CURRENT ASSETS
Debtors 5 26,444 49,565
Cash at bank and in hand 72,162 38,655
98,606 88,220
CREDITORS
Amounts falling due within one year 6 39,513 37,781
NET CURRENT ASSETS 59,093 50,439
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,046

51,547

PROVISIONS FOR LIABILITIES 238 277
NET ASSETS 59,808 51,270

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 59,708 51,170
59,808 51,270

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 Consultancy Ltd (Registered number: SC667653)

Balance Sheet - continued
31 July 2024


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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by:





G C Jaap - Director


Frontline Consultancy Ltd (Registered number: SC667653)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Frontline Consultancy Ltd 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 represents net invoiced sales of services. Revenue is recognised when the company obtains the right to receive consideration for services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost

Financial instruments
Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Frontline Consultancy Ltd (Registered number: SC667653)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 August 2023 1,652
Additions 220
At 31 July 2024 1,872
DEPRECIATION
At 1 August 2023 544
Charge for year 375
At 31 July 2024 919
NET BOOK VALUE
At 31 July 2024 953
At 31 July 2023 1,108

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 16,346 47,556
Other debtors 10,098 2,009
26,444 49,565

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors - 1
Taxation and social security 38,216 36,536
Other creditors 1,297 1,244
39,513 37,781

Frontline Consultancy Ltd (Registered number: SC667653)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
G C Jaap
Balance outstanding at start of year 904 -
Amounts advanced 89,041 904
Amounts repaid (81,025 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,920 904