REGISTERED NUMBER: 08822697 (England and Wales)

IN FRONT DIGITAL LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Day

REGISTERED OFFICE:

The Riding School House

Bulls Lane

Wishaw

Sutton Coldfield

West Midlands

B76 9QW

REGISTERED NUMBER:

08822697 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,367

3,477

CURRENT ASSETS

Debtors

5

25,383

35,496

Investments

6

24,230

21,730

Cash at bank

133,911

128,503

183,524

185,729

CREDITORS

Amounts falling due within one year

7

28,239

37,028

NET CURRENT ASSETS

155,285

148,701

TOTAL ASSETS LESS CURRENT LIABILITIES

157,652

152,178

PROVISIONS FOR LIABILITIES

592

869

NET ASSETS

157,060

151,309

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

156,960

151,209

SHAREHOLDERS' FUNDS

157,060

151,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2025 and were signed by:

M Day - Director

1.	STATUTORY INFORMATION

In Front Digital Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Current asset investments

Current asset investments are those which can be readily converted to cash. Such investments are valued at fair value where a reliable external measurement can be obtained, otherwise they are carried at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

18,905

DEPRECIATION

At 1 April 2024

15,428

Charge for year

1,110

At 31 March 2025

16,538

NET BOOK VALUE

At 31 March 2025

2,367

At 31 March 2024

3,477

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

15,579

24,452

Other debtors

9,804

11,044

25,383

35,496

6.	CURRENT ASSET INVESTMENTS

31/3/25

31/3/24

£

£

Other

24,230

21,730

Current asset investments are those which can be readily converted to cash. Such investments are valued at fair value where a reliable external measurement can be obtained, otherwise they are carried at cost less impairment.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

5

2,954

Taxation and social security

25,595

29,258

Other creditors

2,639

4,816

28,239

37,028

8.	OTHER FINANCIAL COMMITMENTS

As at 31st March 2025, the company had financial commitments under lease agreements amounting to £18,150 (2024 : £2,765).