Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07560971 Mr Lee Williams Ms Deborah Mounce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07560971 2024-03-31 07560971 2025-03-31 07560971 2024-04-01 2025-03-31 07560971 frs-core:CurrentFinancialInstruments 2025-03-31 07560971 frs-core:Non-currentFinancialInstruments 2025-03-31 07560971 frs-core:BetweenOneFiveYears 2025-03-31 07560971 frs-core:ComputerEquipment 2025-03-31 07560971 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07560971 frs-core:ComputerEquipment 2024-03-31 07560971 frs-core:FurnitureFittings 2025-03-31 07560971 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07560971 frs-core:FurnitureFittings 2024-03-31 07560971 frs-core:NetGoodwill 2025-03-31 07560971 frs-core:NetGoodwill 2024-04-01 2025-03-31 07560971 frs-core:NetGoodwill 2024-03-31 07560971 frs-core:MotorVehicles 2025-03-31 07560971 frs-core:MotorVehicles 2024-04-01 2025-03-31 07560971 frs-core:MotorVehicles 2024-03-31 07560971 frs-core:PlantMachinery 2024-04-01 2025-03-31 07560971 frs-core:ShareCapital 2025-03-31 07560971 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07560971 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07560971 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07560971 frs-bus:SmallEntities 2024-04-01 2025-03-31 07560971 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07560971 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07560971 frs-bus:Director1 2024-04-01 2025-03-31 07560971 frs-bus:Director2 2024-04-01 2025-03-31 07560971 frs-countries:EnglandWales 2024-04-01 2025-03-31 07560971 2023-03-31 07560971 2024-03-31 07560971 2023-04-01 2024-03-31 07560971 frs-core:CurrentFinancialInstruments 2024-03-31 07560971 frs-core:Non-currentFinancialInstruments 2024-03-31 07560971 frs-core:BetweenOneFiveYears 2024-03-31 07560971 frs-core:ShareCapital 2024-03-31 07560971 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07560971
Frontline Total Security Ltd
Financial Statements
For The Year Ended 31 March 2025
Whitesails Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07560971
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,050 5,050
Tangible Assets 5 97,524 29,842
102,574 34,892
CURRENT ASSETS
Debtors 6 105,465 152,439
Cash at bank and in hand 86,390 60,220
191,855 212,659
Creditors: Amounts Falling Due Within One Year 7 (156,306 ) (163,336 )
NET CURRENT ASSETS (LIABILITIES) 35,549 49,323
TOTAL ASSETS LESS CURRENT LIABILITIES 138,123 84,215
Creditors: Amounts Falling Due After More Than One Year 8 (31,391 ) (22,439 )
NET ASSETS 106,732 61,776
CAPITAL AND RESERVES
Called up share capital 10 (3,998 ) 2
Profit and Loss Account 110,730 61,774
SHAREHOLDERS' FUNDS 106,732 61,776
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For the year ending 31 March 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lee Williams
Director
Ms Deborah Mounce
Director
5th August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Frontline Total Security Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07560971 . The registered office is 13 Polmear Road, St Austell, PL25 3LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 7% Reducing balance
Motor Vehicles 7% Reducing balance
Fixtures & Fittings 7% Reducing balance
Computer Equipment 7% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 38)
35 38
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,100
As at 31 March 2025 10,100
Amortisation
As at 1 April 2024 5,050
As at 31 March 2025 5,050
Net Book Value
As at 31 March 2025 5,050
As at 1 April 2024 5,050
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 16,794 52,851 8,021 77,666
Additions 84,333 - 690 85,023
Disposals (10,000 ) - - (10,000 )
As at 31 March 2025 91,127 52,851 8,711 152,689
Depreciation
As at 1 April 2024 6,777 35,601 5,446 47,824
Provided during the period 5,905 1,207 229 7,341
As at 31 March 2025 12,682 36,808 5,675 55,165
Net Book Value
As at 31 March 2025 78,445 16,043 3,036 97,524
As at 1 April 2024 10,017 17,250 2,575 29,842
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 105,465 152,439
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 15,290 17,298
VAT 63,027 68,820
Net wages 52,191 60,803
Other creditors 5,387 3,400
Accruals and deferred income 3,500 2,250
Directors' loan accounts 16,911 10,765
156,306 163,336
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,155 -
Bank loans 12,236 22,439
31,391 22,439
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 19,155 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid (3,998 ) 2
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