Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31marketing consultants2023-11-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false1111truetruefalse 03867159 2023-11-01 2024-10-31 03867159 2022-11-01 2023-10-31 03867159 2024-10-31 03867159 2023-10-31 03867159 2022-11-01 03867159 c:Director1 2023-11-01 2024-10-31 03867159 c:Director2 2023-11-01 2024-10-31 03867159 d:MotorVehicles 2023-11-01 2024-10-31 03867159 d:MotorVehicles 2024-10-31 03867159 d:MotorVehicles 2023-10-31 03867159 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 03867159 d:FurnitureFittings 2023-11-01 2024-10-31 03867159 d:FurnitureFittings 2024-10-31 03867159 d:FurnitureFittings 2023-10-31 03867159 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 03867159 d:ComputerEquipment 2023-11-01 2024-10-31 03867159 d:ComputerEquipment 2024-10-31 03867159 d:ComputerEquipment 2023-10-31 03867159 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 03867159 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 03867159 d:CurrentFinancialInstruments 2024-10-31 03867159 d:CurrentFinancialInstruments 2023-10-31 03867159 d:Non-currentFinancialInstruments 2024-10-31 03867159 d:Non-currentFinancialInstruments 2023-10-31 03867159 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 03867159 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 03867159 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 03867159 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 03867159 d:ShareCapital 2024-10-31 03867159 d:ShareCapital 2023-10-31 03867159 d:RetainedEarningsAccumulatedLosses 2024-10-31 03867159 d:RetainedEarningsAccumulatedLosses 2023-10-31 03867159 c:FRS102 2023-11-01 2024-10-31 03867159 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 03867159 c:FullAccounts 2023-11-01 2024-10-31 03867159 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 03867159 d:WithinOneYear 2024-10-31 03867159 d:WithinOneYear 2023-10-31 03867159 d:BetweenOneFiveYears 2024-10-31 03867159 d:BetweenOneFiveYears 2023-10-31 03867159 d:MoreThanFiveYears 2024-10-31 03867159 d:MoreThanFiveYears 2023-10-31 03867159 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 03867159 d:AcceleratedTaxDepreciationDeferredTax 2023-10-31 03867159 d:TaxLossesCarry-forwardsDeferredTax 2024-10-31 03867159 d:TaxLossesCarry-forwardsDeferredTax 2023-10-31 03867159 d:RetirementBenefitObligationsDeferredTax 2024-10-31 03867159 d:RetirementBenefitObligationsDeferredTax 2023-10-31 03867159 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 03867159










FRONTLINE SALES & MARKETING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

 
FRONTLINE SALES & MARKETING LIMITED
REGISTERED NUMBER: 03867159

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,496
16,942

Current assets
  

Debtors: amounts falling due within one year
 5 
156,183
171,044

Cash at bank and in hand
  
10,509
20,634

  
166,692
191,678

Creditors: amounts falling due within one year
 6 
(156,218)
(210,802)

Net current assets/(liabilities)
  
 
 
10,474
 
 
(19,124)

Total assets less current liabilities
  
22,970
(2,182)

Creditors: amounts falling due after more than one year
 7 
(5,833)
(15,833)

Provisions for liabilities
  

Deferred tax
 8 
(2,722)
(3,789)

Net assets/(liabilities)
  
14,415
(21,804)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
14,413
(21,806)

  
14,415
(21,804)


Page 1

 
FRONTLINE SALES & MARKETING LIMITED
REGISTERED NUMBER: 03867159
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 March 2025.




P Webber
V J Anderson
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
FRONTLINE SALES & MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Frontline Sales & Marketing Limited is a private company limited by shares, incorporated in England and Wales (registered number: 03867159). Its registered office is Royal Court, Basil Close, Chesterfield, Derbyshire, S41 7SL. The principal activity of the company throughout the year continued to be that of  marketing consultancy.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company’s functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessor

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.

Page 3

 
FRONTLINE SALES & MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Current and deferred taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Page 4

 
FRONTLINE SALES & MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

The depreciation rates used are:

Motor vehicles
-
25% reducing balance
Fixtures & fittings
-
15% reducing balance
Computer equipment
-
33.3% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in Statement of Income and Retained Earnings.


3.


Employees

The average monthly number of employees, including directors, during the year was 11 (2023 - 11).

Page 5

 
FRONTLINE SALES & MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures & fittings
Computer equipment
Total

£
£
£
£



Cost 


At 1 November 2023
78,429
28,542
38,256
145,227


Additions
-
-
502
502


Disposals
-
(1,726)
(2,497)
(4,223)



At 31 October 2024

78,429
26,816
36,261
141,506



Depreciation


At 1 November 2023
68,833
23,392
36,060
128,285


Charge for the year on owned assets
2,399
652
1,444
4,495


Disposals
-
(1,417)
(2,353)
(3,770)



At 31 October 2024

71,232
22,627
35,151
129,010



Net book value



At 31 October 2024
7,197
4,189
1,110
12,496



At 31 October 2023
9,596
5,150
2,196
16,942


5.


Debtors

2024
2023
£
£


Trade debtors
144,887
159,016

Prepayments and accrued income
11,296
12,028

156,183
171,044


Page 6

 
FRONTLINE SALES & MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
1,204
1,369

Corporation tax
14,414
-

Other taxation and social security
26,244
20,438

Other creditors
100,030
174,756

Accruals and deferred income
4,326
4,239

156,218
210,802



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,833
15,833



8.


Deferred taxation




2024
2023


£

£






At beginning of year
3,789
4,147


Charged to profit or loss
(1,067)
(358)



At end of year
2,722
3,789

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
2,842
3,891

Tax losses carried forward
-
20

Pension surplus
(120)
(82)

2,722
3,789

Page 7

 
FRONTLINE SALES & MARKETING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.


Pension commitments

The Company operates defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £3,939 (2023: £4,546). Contributions totalling £475 (2023: £324) were payable to the fund at the Balance Sheet date and are included in creditors.


10.


Commitments under operating leases

At 31 October 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
63,000
-

Later than 1 year and not later than 5 years
63,000
-

Later than 5 years
320,250
-

446,250
-

 
Page 8