REGISTERED NUMBER: 12313902 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Frontier Surrey Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Ruffle

L W Ruffle

SECRETARY:

REGISTERED OFFICE:

Beechwood Farm

167-169 Great Portland Street

London

W1W 5PF

REGISTERED NUMBER:

12313902 (England and Wales)

ACCOUNTANTS:

Strategic Software Partners Limited

124 City Road

London

EC1V 3NX

FIXED ASSETS

Tangible assets

4

602,097

485,996

CURRENT ASSETS

Debtors

5

712,435

416,675

Cash at bank

292,831

560,179

1,005,266

976,854

CREDITORS

Amounts falling due within one year

6

335,889

330,833

NET CURRENT ASSETS

669,377

646,021

TOTAL ASSETS LESS CURRENT LIABILITIES

1,271,474

1,132,017

CREDITORS

Amounts falling due after more than one year

7

(11,466

)

(22,621

)

PROVISIONS FOR LIABILITIES

(150,525

)

(114,309

)

NET ASSETS

1,109,483

995,087

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,109,481

995,085

1,109,483

995,087

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

L W Ruffle - Director

1.	STATUTORY INFORMATION

Frontier Surrey 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

354,745

49,625

332,815

12,641

749,826

Additions

59,370

48,684

179,349

3,196

290,599

At 31 December 2024

414,115

98,309

512,164

15,837

1,040,425

DEPRECIATION

At 1 January 2024

120,646

10,558

128,606

4,020

263,830

Charge for year

58,694

17,551

95,890

2,363

174,498

At 31 December 2024

179,340

28,109

224,496

6,383

438,328

NET BOOK VALUE

At 31 December 2024

234,775

70,200

287,668

9,454

602,097

At 31 December 2023

234,099

39,067

204,209

8,621

485,996

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

198,605

358,863

Other debtors

461,986

5,000

VAT

51,844

52,812

712,435

416,675

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts (see note 8)

8,000

8,000

Trade creditors

199,042

140,792

Hire Purchase Contracts

15,827

31,502

Tax

62,315

69,455

Social security and other taxes

25,007

13,919

Pensions payable

335

831

Other Creditors

22,363

10,234

Accrued expenses

3,000

56,100

335,889

330,833

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans (see note 8)

3,333

11,333

Hire Purchase Contracts

8,133

11,288

11,466

22,621

8.

LOANS

An analysis of the maturity of loans is given below:

31.12.24

31.12.23

£

£

Amounts falling due within one year or on demand:

Bank loans

8,000

8,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

3,333

11,333