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FRONTLINE ROBOTICS LTD

Registered Number
15373431
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

FRONTLINE ROBOTICS LTD
Company Information
for the period from 28 December 2023 to 31 December 2024

Director

Yevhenii Tretiak

Registered Address

41 Devonshire Street
Ground Floor
London
W1G 7AJ

Registered Number

15373431 (England and Wales)
FRONTLINE ROBOTICS LTD
Balance Sheet as at
31 December 2024

Notes

2024

£

£

Fixed assets
Investments3345,318
345,318
Current assets
Debtors47,294
Cash at bank and on hand56,352
103,646
Creditors amounts falling due within one year4(2,160)
Net current assets (liabilities)101,486
Total assets less current liabilities446,804
Creditors amounts falling due after one year5(493,882)
Net assets(47,078)
Capital and reserves
Called up share capital100
Profit and loss account(47,178)
Shareholders' funds(47,078)
The financial statements were approved and authorised for issue by the Director on 16 August 2025, and are signed on its behalf by:
Yevhenii Tretiak
Director
Registered Company No. 15373431
FRONTLINE ROBOTICS LTD
Notes to the Financial Statements
for the period ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.
2.Average number of employees

2024
Average number of employees during the year0
3.Fixed asset investments
The company holds 100% of the ordinary share capital of Frontline Robotics LLC, a company incorporated in Ukraine. The principal activity of the subsidiary is the manufacture of aircraft, spacecraft, and related equipment. The investment is held at cost.

Investments in groups1

Total

££
Cost or valuation
Additions345,318345,318
At 31 December 24345,318345,318
Net book value
At 31 December 24345,318345,318

Notes

1Investments in group undertakings and participating interests
4.Creditors: amounts due within one year

2024

£
Accrued liabilities and deferred income2,160
Total2,160
5.Creditors: amounts due after one year

2024

£
Convertible loans493,882
Total493,882
During the year, the company received £493,881.65 under an Advanced Subscription Agreement with a group of investors. The funds will convert into equity shares upon a specified future event. Until conversion, the amount is recorded as a liability within other payables. The ASA does not carry interest and is not repayable in cash.