Caseware UK (AP4) 2024.0.164 2024.0.164 false2023-08-01falseNo description of principal activity187151falsetrue 05743515 2024-07-31 05743515 2023-08-01 2024-07-31 05743515 2022-08-01 2023-07-31 05743515 2023-07-31 05743515 c:Director2 2023-08-01 2024-07-31 05743515 d:Buildings d:LongLeaseholdAssets 2023-08-01 2024-07-31 05743515 d:MotorVehicles 2023-08-01 2024-07-31 05743515 d:MotorVehicles 2024-07-31 05743515 d:MotorVehicles 2023-07-31 05743515 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 05743515 d:FurnitureFittings 2023-08-01 2024-07-31 05743515 d:FurnitureFittings 2024-07-31 05743515 d:FurnitureFittings 2023-07-31 05743515 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 05743515 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 05743515 d:CurrentFinancialInstruments 2024-07-31 05743515 d:CurrentFinancialInstruments 2023-07-31 05743515 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 05743515 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 05743515 d:ShareCapital 2024-07-31 05743515 d:ShareCapital 2023-07-31 05743515 d:SharePremium 2024-07-31 05743515 d:SharePremium 2023-07-31 05743515 d:OtherMiscellaneousReserve 2024-07-31 05743515 d:OtherMiscellaneousReserve 2023-07-31 05743515 d:RetainedEarningsAccumulatedLosses 2024-07-31 05743515 d:RetainedEarningsAccumulatedLosses 2023-07-31 05743515 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 05743515 d:AcceleratedTaxDepreciationDeferredTax 2023-07-31 05743515 c:FRS102 2023-08-01 2024-07-31 05743515 c:Audited 2023-08-01 2024-07-31 05743515 c:FullAccounts 2023-08-01 2024-07-31 05743515 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 05743515 c:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 05743515 2 2023-08-01 2024-07-31 05743515 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company registration number: 05743515











Frontier Support Services Ltd
Financial statements
Information for filing with the registrar
for the year ended 31 July 2024

















Coveney Nicholls Partnership LLP
Chartered Accountants & Statutory Auditor
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
Frontier Support Services Ltd
Registered number:05743515

Statement of financial position
as at 31 July 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
34,517
33,999

  
34,517
33,999

Current assets
  

Debtors: amounts falling due within one year
 5 
551,577
544,637

Cash at bank and in hand
 6 
663,021
616,290

  
1,214,598
1,160,927

Creditors: amounts falling due within one year
 7 
(685,031)
(725,322)

Net current assets
  
 
 
529,567
 
 
435,605

Total assets less current liabilities
  
564,084
469,604

Provisions for liabilities
  

Deferred tax
  
(1,444)
(761)

  
 
 
(1,444)
 
 
(761)

Net assets
  
562,640
468,843


Capital and reserves
  

Called up share capital 
  
510
510

Share premium account
  
928
928

Other reserves
  
500
500

Profit and loss account
  
560,702
466,905

  
562,640
468,843


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 profit and loss account 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 
16 July 2025.Company registration number: 05743515




Gary Malcolm Scott
Page 1

 
Frontier Support Services Ltd
Registered number:05743515
    
Statement of financial position (continued)
as at 31 July 2024

Director

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

Page 2

 
Frontier Support Services Ltd
 
 
Notes to the financial statements

for the year ended 31 July 2024

1.


GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 27 - 29 Brighton Road, South Croydon, Surrey, CR2 6EB.

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 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

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

BORROWING COSTS

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
Frontier Support Services Ltd
 
 
Notes to the financial statements

for the year ended 31 July 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting 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 reporting 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.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.8

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.

Page 4

 
Frontier Support Services Ltd
 
 
Notes to the financial statements

for the year ended 31 July 2024

2.ACCOUNTING POLICIES (CONTINUED)


2.8
TANGIBLE FIXED ASSETS (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using straight line method and reducing balance.

Depreciation is provided on the following basis:

Long-term leasehold property
-
2%
straight line
Motor vehicles
-
25%
straight line
Fixtures and fittings
-
20%
reducing balance

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 profit or loss.

 
2.9

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

PROVISIONS FOR LIABILITIES

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.13

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
Frontier Support Services Ltd
 
 
Notes to the financial statements

for the year ended 31 July 2024

3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 187 (2023 - 151).


4.


TANGIBLE FIXED ASSETS





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 August 2023
100,505
64,368
164,873


Additions
-
10,764
10,764



At 31 July 2024

100,505
75,132
175,637



Depreciation


At 1 August 2023
76,283
54,591
130,874


Charge for the year on owned assets
6,056
4,190
10,246



At 31 July 2024

82,339
58,781
141,120



Net book value



At 31 July 2024
18,166
16,351
34,517



At 31 July 2023
24,222
9,777
33,999


5.


DEBTORS

2024
2023
£
£


Trade debtors
246,106
249,133

Other debtors
219,633
206,513

Prepayments and accrued income
85,838
88,991

551,577
544,637


Page 6

 
Frontier Support Services Ltd
 
 
Notes to the financial statements

for the year ended 31 July 2024

6.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
663,021
616,290

663,021
616,290



7.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Bank loans
18,333
28,333

Payments received on account
11,515
11,515

Trade creditors
(124)
95,575

Corporation tax
38,294
19,196

Other taxation and social security
119,888
122,331

Obligations under finance lease and hire purchase contracts
496
496

Other creditors
201,329
180,497

Accruals and deferred income
295,300
267,379

685,031
725,322



8.


DEFERRED TAXATION




2024


£






At beginning of year
(761)


Charged to profit or loss
(683)



At end of year
(1,444)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(1,444)
(761)

(1,444)
(761)


Page 7

 
Frontier Support Services Ltd
 
 
Notes to the financial statements

for the year ended 31 July 2024
9.
Director's advances, credits and guarantees


2024

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Mr L Stevens
49,321
-
-
49,321

Ms D Doggett
49,662
-
-
49,662

Mr G Scott
68,015
-
-
68,015

2023

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Mr L Stevens
49,321
-
-
49,321

Ms D Doggett
49,662
-
-
49,662

Mr G Scott
58,140
9,875
-
68,015


10.


RELATED PARTY TRANSACTIONS

Mr G Scott is a Trustee of Zetetick Housing. During the year the company sold services of £307,126 (2023: £295,483) for housing support and concierge services.
Mr L Stevens invoiced £9,334 (2023: £7,792) in relation to office rent for the year.


11.


CONTROLLING PARTY

There is no one controlling party over the entity
No further disclosure is required under FRS102 section 1A.


12.


AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 July 2024 was unqualified.

The audit report was signed on 16 July 2025 by John Mabey (Senior statutory auditor) on behalf of Coveney Nicholls Partnership LLP.

 
Page 8