Registered number
11582733
Frontline Construction Contractors Ltd
Filleted Accounts
31 January 2025
Frontline Construction Contractors Ltd
Registered number: 11582733
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 5,774 5,991
Current assets
Work in progress 18,835 68,711
Debtors 4 125,079 84,955
Investments held as current assets 5 - 7,577
Cash at bank and in hand 89,564 38,785
233,478 200,028
Creditors: amounts falling due within one year 6 (127,914) (173,793)
Net current assets 105,564 26,235
Total assets less current liabilities 111,338 32,226
Creditors: amounts falling due after more than one year 7 (103,417) (22,062)
Net assets 7,921 10,164
Capital and reserves
Called up share capital 1 1
Profit and loss account 7,920 10,163
Shareholder's funds 7,921 10,164
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T. Gray
Director
Approved by the board on 18 July 2025
Frontline Construction Contractors Ltd
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
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).
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 7 8
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2024 8,894 5,650 14,544
Additions 2,494 - 2,494
At 31 January 2025 11,388 5,650 17,038
Depreciation
At 1 February 2024 3,656 4,897 8,553
Charge for the year 1,958 753 2,711
At 31 January 2025 5,614 5,650 11,264
Net book value
At 31 January 2025 5,774 - 5,774
At 31 January 2024 5,238 753 5,991
4 Debtors 2025 2024
£ £
Trade debtors 111,640 58,402
Deferred tax asset - 8,581
Other debtors 13,439 17,972
125,079 84,955
5 Investments held as current assets 2025 2024
£ £
Fair value
Unlisted investments - 7,577
Increase/(decrease) in fair value included in the profit and loss account for the financial year
Unlisted investments - (2,948)
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 16,537 2,160
Trade creditors 29,929 62,136
Taxation and social security costs 73,953 59,321
Other creditors 7,495 50,176
127,914 173,793
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 103,417 22,062
8 Loans 2025 2024
£ £
Creditors include:
Instalments falling due for payment after more than five years 10,364 5,515
9 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
T.A. Gray
Owed to director by company (16,965) 13,369 - (3,596)
(16,965) 13,369 - (3,596)
10 Related party transactions
The director received dividends during the year totalling £36,000 (2024: £61,500).

As at 31 January 2025 the company was owed £1,015 by Airtoheat Ltd and £10,000 by Tag Freeholds Ltd. The director and shareholder are the same for all three companies.
11 Controlling party
The controlling party was T.A. Gray, the director and sole shareholder of the company.
12 Other information
Frontline Construction Contractors Ltd is a private company limited by shares and incorporated in England. Its registered office is:
58-62 Walpole Road
Bromley
Kent
BR2 9SF
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