2023-03-012024-02-282024-02-28false05052602FRONT 2 BACK LIMITED2024-11-25iso4217:GBPxbrli:pure050526022023-03-01050526022024-02-28050526022023-03-012024-02-28050526022022-03-01050526022023-02-28050526022022-03-012023-02-2805052602bus:SmallEntities2023-03-012024-02-2805052602bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2805052602bus:FullAccounts2023-03-012024-02-2805052602bus:PrivateLimitedCompanyLtd2023-03-012024-02-2805052602core:WithinOneYear2024-02-2805052602core:AfterOneYear2024-02-2805052602core:WithinOneYear2023-02-2805052602core:AfterOneYear2023-02-2805052602core:ShareCapital2024-02-2805052602core:SharePremium2024-02-2805052602core:RevaluationReserve2024-02-2805052602core:OtherReservesSubtotal2024-02-2805052602core:RetainedEarningsAccumulatedLosses2024-02-2805052602core:ShareCapital2023-02-2805052602core:SharePremium2023-02-2805052602core:RevaluationReserve2023-02-2805052602core:OtherReservesSubtotal2023-02-2805052602core:RetainedEarningsAccumulatedLosses2023-02-2805052602core:LandBuildings2024-02-2805052602core:PlantMachinery2024-02-2805052602core:Vehicles2024-02-2805052602core:FurnitureFittings2024-02-2805052602core:OfficeEquipment2024-02-2805052602core:NetGoodwill2024-02-2805052602core:IntangibleAssetsOtherThanGoodwill2024-02-2805052602core:ListedExchangeTraded2024-02-2805052602core:UnlistedNon-exchangeTraded2024-02-2805052602core:LandBuildings2023-02-2805052602core:PlantMachinery2023-02-2805052602core:Vehicles2023-02-2805052602core:FurnitureFittings2023-02-2805052602core:OfficeEquipment2023-02-2805052602core:NetGoodwill2023-02-2805052602core:IntangibleAssetsOtherThanGoodwill2023-02-2805052602core:ListedExchangeTraded2023-02-2805052602core:UnlistedNon-exchangeTraded2023-02-2805052602core:LandBuildings2023-03-012024-02-2805052602core:PlantMachinery2023-03-012024-02-2805052602core:Vehicles2023-03-012024-02-2805052602core:FurnitureFittings2023-03-012024-02-2805052602core:OfficeEquipment2023-03-012024-02-2805052602core:NetGoodwill2023-03-012024-02-2805052602core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2805052602core:ListedExchangeTraded2023-03-012024-02-2805052602core:UnlistedNon-exchangeTraded2023-03-012024-02-2805052602core:MoreThanFiveYears2023-03-012024-02-2805052602core:Non-currentFinancialInstruments2024-02-2805052602core:Non-currentFinancialInstruments2023-02-2805052602dpl:CostSales2023-03-012024-02-2805052602dpl:DistributionCosts2023-03-012024-02-2805052602core:LandBuildings2023-03-012024-02-2805052602core:PlantMachinery2023-03-012024-02-2805052602core:Vehicles2023-03-012024-02-2805052602core:FurnitureFittings2023-03-012024-02-2805052602core:OfficeEquipment2023-03-012024-02-2805052602dpl:AdministrativeExpenses2023-03-012024-02-2805052602core:NetGoodwill2023-03-012024-02-2805052602core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2805052602dpl:GroupUndertakings2023-03-012024-02-2805052602dpl:ParticipatingInterests2023-03-012024-02-2805052602dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2805052602core:ListedExchangeTraded2023-03-012024-02-2805052602dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2805052602core:UnlistedNon-exchangeTraded2023-03-012024-02-2805052602dpl:CostSales2022-03-012023-02-2805052602dpl:DistributionCosts2022-03-012023-02-2805052602core:LandBuildings2022-03-012023-02-2805052602core:PlantMachinery2022-03-012023-02-2805052602core:Vehicles2022-03-012023-02-2805052602core:FurnitureFittings2022-03-012023-02-2805052602core:OfficeEquipment2022-03-012023-02-2805052602dpl:AdministrativeExpenses2022-03-012023-02-2805052602core:NetGoodwill2022-03-012023-02-2805052602core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2805052602dpl:GroupUndertakings2022-03-012023-02-2805052602dpl:ParticipatingInterests2022-03-012023-02-2805052602dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2805052602core:ListedExchangeTraded2022-03-012023-02-2805052602dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2805052602core:UnlistedNon-exchangeTraded2022-03-012023-02-2805052602core:NetGoodwill2024-02-2805052602core:IntangibleAssetsOtherThanGoodwill2024-02-2805052602core:LandBuildings2024-02-2805052602core:PlantMachinery2024-02-2805052602core:Vehicles2024-02-2805052602core:FurnitureFittings2024-02-2805052602core:OfficeEquipment2024-02-2805052602core:AfterOneYear2024-02-2805052602core:WithinOneYear2024-02-2805052602core:ListedExchangeTraded2024-02-2805052602core:UnlistedNon-exchangeTraded2024-02-2805052602core:ShareCapital2024-02-2805052602core:SharePremium2024-02-2805052602core:RevaluationReserve2024-02-2805052602core:OtherReservesSubtotal2024-02-2805052602core:RetainedEarningsAccumulatedLosses2024-02-2805052602core:NetGoodwill2023-02-2805052602core:IntangibleAssetsOtherThanGoodwill2023-02-2805052602core:LandBuildings2023-02-2805052602core:PlantMachinery2023-02-2805052602core:Vehicles2023-02-2805052602core:FurnitureFittings2023-02-2805052602core:OfficeEquipment2023-02-2805052602core:AfterOneYear2023-02-2805052602core:WithinOneYear2023-02-2805052602core:ListedExchangeTraded2023-02-2805052602core:UnlistedNon-exchangeTraded2023-02-2805052602core:ShareCapital2023-02-2805052602core:SharePremium2023-02-2805052602core:RevaluationReserve2023-02-2805052602core:OtherReservesSubtotal2023-02-2805052602core:RetainedEarningsAccumulatedLosses2023-02-2805052602core:NetGoodwill2022-03-0105052602core:IntangibleAssetsOtherThanGoodwill2022-03-0105052602core:LandBuildings2022-03-0105052602core:PlantMachinery2022-03-0105052602core:Vehicles2022-03-0105052602core:FurnitureFittings2022-03-0105052602core:OfficeEquipment2022-03-0105052602core:AfterOneYear2022-03-0105052602core:WithinOneYear2022-03-0105052602core:ListedExchangeTraded2022-03-0105052602core:UnlistedNon-exchangeTraded2022-03-0105052602core:ShareCapital2022-03-0105052602core:SharePremium2022-03-0105052602core:RevaluationReserve2022-03-0105052602core:OtherReservesSubtotal2022-03-0105052602core:RetainedEarningsAccumulatedLosses2022-03-0105052602core:AfterOneYear2023-03-012024-02-2805052602core:WithinOneYear2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:CostValuation2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2805052602core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2805052602core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2805052602core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2805052602core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2805052602core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2805052602core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2805052602core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2805052602core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2805052602core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2805052602core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2805052602core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2805052602core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2805052602core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2805052602core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2805052602core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2805052602core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2805052602core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2805052602core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2805052602bus:Director12023-03-012024-02-2805052602core:FurnitureFittingsToolsEquipment2023-02-2805052602core:FurnitureFittingsToolsEquipment2024-02-28

FRONT 2 BACK LIMITED

Registered Number
05052602
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2024

FRONT 2 BACK LIMITED
Company Information
for the period from 1 March 2023 to 28 February 2024

Director

RAGGETT, Joanna

Company Secretary

RAGGETT, Suzanne

Registered Address

New House Farm
74 Belbroughton Road Blakedown
Kidderminster
DY10 3JH

Registered Number

05052602 (England and Wales)
FRONT 2 BACK LIMITED
Statement of Financial Position
28 February 2024

Notes

2024

2023

£

£

£

£

Current assets
Cash at bank and on hand14,550620
14,550620
Creditors amounts falling due within one year4(5,161)(3,575)
Net current assets (liabilities)9,389(2,955)
Total assets less current liabilities9,389(2,955)
Net assets9,389(2,955)
Capital and reserves
Called up share capital100100
Profit and loss account9,289(3,055)
Shareholders' funds9,389(2,955)
The financial statements were approved and authorised for issue by the Director on 25 November 2024, and are signed on its behalf by:
RAGGETT, Joanna
Director
Registered Company No. 05052602
FRONT 2 BACK LIMITED
Notes to the Financial Statements
for the period ended 28 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery6
Fixtures and fittings6
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 March 236,3781406,518
At 28 February 246,3781406,518
Depreciation and impairment
At 01 March 236,3781406,518
At 28 February 246,3781406,518
Net book value
At 28 February 24---
At 28 February 23---
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables870779
Taxation and social security3,1312,781
Other creditors1,16015
Total5,1613,575