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Company Registration No. SC509131 (Scotland)
Frontiers Menswear Ltd Unaudited accounts for the year ended 30 June 2024
Frontiers Menswear Ltd Unaudited accounts Contents
Page
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Frontiers Menswear Ltd Company Information for the year ended 30 June 2024
Director
Nigel Pashley
Company Number
SC509131 (Scotland)
Registered Office
16 STAFFORD STREET EDINBURGH EH3 7AU UNITED KINGDOM
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Frontiers Menswear Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,258 
49,990 
Current assets
Inventories
165,015 
158,633 
Debtors
12,500 
12,500 
Cash at bank and in hand
156,967 
113,658 
334,482 
284,791 
Creditors: amounts falling due within one year
(90,031)
(106,034)
Net current assets
244,451 
178,757 
Total assets less current liabilities
287,709 
228,747 
Creditors: amounts falling due after more than one year
(10,000)
(20,000)
Net assets
277,709 
208,747 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
277,609 
208,647 
Shareholders' funds
277,709 
208,747 
For the year ending 30 June 2024 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 director acknowledges his 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 and authorised for issue on 11 February 2025 and were signed on its behalf by
Nigel Pashley Director Company Registration No. SC509131
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Frontiers Menswear Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Frontiers Menswear Ltd is a private company, limited by shares, registered in Scotland, registration number SC509131. The registered office is 16 STAFFORD STREET, EDINBURGH, EH3 7AU, UNITED KINGDOM.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% on a straight line basis
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 July 2023
83,156 
Additions
1,760 
At 30 June 2024
84,916 
Depreciation
At 1 July 2023
33,166 
Charge for the year
8,492 
At 30 June 2024
41,658 
Net book value
At 30 June 2024
43,258 
At 30 June 2023
49,990 
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Frontiers Menswear Ltd Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
12,500 
12,500 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
28,092 
25,952 
Trade creditors
5,003 
3,995 
Taxes and social security
23,436 
16,587 
Loans from directors
23,500 
49,500 
90,031 
106,034 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,000 
20,000 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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