Front Row Developments UK Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 11328379

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,585		2,113
Investments	5		801		801

			2,386		2,914
CURRENT ASSETS
Debtors	6	1,296,335		1,337,579
Cash at bank and in hand		74		3,014

		1,296,409		1,340,593
Creditors: Amounts Falling Due Within One Year	7	(999,014 )		(890,647 )

NET CURRENT ASSETS (LIABILITIES)			297,395		449,946

TOTAL ASSETS LESS CURRENT LIABILITIES			299,781		452,860

Creditors: Amounts Falling Due After More Than One Year	8		(328,184 )		(368,185 )

NET (LIABILITIES)/ASSETS			(28,403 )		84,675

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			(28,503 )		84,575

SHAREHOLDERS' FUNDS			(28,403)		84,675

Page 1

Page 2

Front Row Developments UK Ltd

Statement of Financial Position (continued)

As At 30 September 2024

For the year ending 30 September 2024 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 Income Statement.

On behalf of the board

Mr M Kavanagh

Director

23 July 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Front Row Developments UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11328379 . The registered office is 18 Grove Place, Bedford, MK40 3JJ.

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.

2.3. 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:

Computer Equipment

25% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2023	2,919

As at 30 September 2024	2,919

Depreciation
As at 1 October 2023	806
Provided during the period	528

As at 30 September 2024	1,334

Net Book Value
As at 30 September 2024	1,585

As at 1 October 2023	2,113

5. Investments

	Subsidiaries
	£
Cost
As at 1 October 2023	801

As at 30 September 2024	801

Provision
As at 1 October 2023	-

As at 30 September 2024	-

...CONTINUED

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Page 4

Front Row Developments UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

Net Book Value
As at 30 September 2024	801

As at 1 October 2023	801

6. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	1,296,335	1,337,579

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Bank loans and overdrafts	10,648	10,648
Other creditors	984,353	875,460
Taxation and social security	4,013	4,539

	999,014	890,647

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	10,184	20,185
Other creditors	318,000	348,000

	328,184	368,185

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100