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Company Registration No. 12939705 (England and Wales)
Forefront Garden Rooms Limited Accounts for the period from 1 November 2024 to 30 June 2025
Forefront Garden Rooms Limited Accounts Contents
Page
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Forefront Garden Rooms Limited Company Information for the period from 1 November 2024 to 30 June 2025
Director
Donna Hand
Company Number
12939705 (England and Wales)
Registered Office
4 Keward Mill Way Wells Somerset BA5 1PZ
Accountants
Mendip Accountancy Ltd Mendip Lodge 30 Rodden Road Frome Somerset BA11 2AH
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Accountants' report on the preparation of the unaudited statutory statements of Forefront Garden Rooms Limited (The Company) for the period from 1 November 2024 to 30 June 2025
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the period from 1 November 2024 to 30 June 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the period from 1 November 2024 to 30 June 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Mendip Accountancy Ltd Financial Accountants Mendip Lodge 30 Rodden Road Frome Somerset BA11 2AH 21 August 2025
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Forefront Garden Rooms Limited Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
56,291 
- 
Cash at bank and in hand
15,840 
1 
72,131 
1 
Creditors: amounts falling due within one year
(67,423)
- 
Net current assets
4,708 
1 
Net assets
4,708 
1 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
4,707 
- 
Shareholders' funds
4,708 
1 
For the period ending 30 June 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 August 2025 and were signed on its behalf by
Donna Hand Director Company Registration No. 12939705
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Forefront Garden Rooms Limited Notes to the Accounts for the period from 1 November 2024 to 30 June 2025
1
Statutory information
Forefront Garden Rooms Limited is a private company, limited by shares, registered in England and Wales, registration number 12939705. The registered office is 4 Keward Mill Way, Wells, Somerset, BA5 1PZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 1 November 2024 to 30 June 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Average number of employees
During the period the average number of employees was 1 (2024: 0).
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