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Company registration number: 03744098
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| FRONTLINE COMMUNICATIONS GROUP LIMITED
FRONTLINE COMMUNICATIONS GROUP LIMITED |  |
COMPANY INFORMATION
Directors | Mr N Jones
| Mrs P Jones
| Mr D Jones
Company secretary | Mrs P Jones
Registered number | 03744098
Registered office | 1 Acorn Business Park
| Acorn Business Centre
| Northarbour Road
| Portsmouth
| PO6 3TH
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
FRONTLINE COMMUNICATIONS GROUP LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
FRONTLINE COMMUNICATIONS GROUP LIMITED REGISTERED NUMBER:03744098 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 361,372 |  | 353,547
|  |  | 361,372 |  | 353,547
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 317,187 |  | 277,320 |
Cash at bank and in hand |  | 202,923 |  | 182,364 |
|  | 520,110 |  | 459,684 |
Creditors: amounts falling due within one year | 6 | (305,225) |  | (304,924) |
Net current assets |  |  | 214,885 |  | 154,760
Total assets less current liabilities |  |  | 576,257 |  | 508,307
Creditors: amounts falling due after more than one year | 7 |  | (221,288) |  | (233,443)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (2,534) |  | (1,687) |
|  |  | (2,534) |  | (1,687)
Net assets |  |  | 352,435 |  | 273,177
Page 1
FRONTLINE COMMUNICATIONS GROUP LIMITED REGISTERED NUMBER:03744098 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,077 |  | 2,077
Capital redemption reserve |  |  | 23 |  | 23
Profit and loss account |  |  | 350,335 |  | 271,077
|  |  | 352,435 |  | 273,177
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr D Jones
Director
Date: 8 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
FRONTLINE COMMUNICATIONS GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Frontline Communication Group Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold Property | - | 2% | straight line
|  |  |  | Fixtures and fittings | - | 15% | straight line
|  |  |  | Equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
FRONTLINE COMMUNICATIONS GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.9 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.10 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
FRONTLINE COMMUNICATIONS GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.11 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 33 (2024 - 40).
4. | Tangible fixed assets
|  | Leasehold Property | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 438,725 | 13,255 | 179,199 | 631,179
| Additions | 11,368 | 2,150 | 7,580 | 21,098
| At 31 March 2025 | 450,093 | 15,405 | 186,779 | 652,277
| Depreciation |  |  |  |
| At 1 April 2024 | 89,334 | 11,313 | 176,984 | 277,631
| Charge for the year on owned assets | 10,052 | 818 | 2,404 | 13,274
| At 31 March 2025 | 99,386 | 12,131 | 179,388 | 290,905
| Net book value |  |  |  |
| At 31 March 2025 | 350,707 | 3,274 | 7,391 | 361,372
| At 31 March 2024 | 349,391 | 1,942 | 2,214 | 353,547
Page 5
FRONTLINE COMMUNICATIONS GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 198,530 | 182,820
| Other debtors | 118,657 | 94,500
|  | 317,187 | 277,320
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 31,828 | 51,199
| Trade creditors | 12,287 | 8,366
| Corporation tax | 75,344 | 66,405
| Other taxation and social security | 114,818 | 103,535
| Other creditors | 67,800 | 70,791
| Accruals and deferred income | 3,148 | 4,628
|  | 305,225 | 304,924
| Bank loans and overdrafts amounting to £11,039 (2024 - £10,335) are secured by way of fixed and floating charges over the assets of the company.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 221,288 | 233,443
|  | 221,288 | 233,443
| Bank loans and overdrafts amounting to £209,473 (2024 - £221,217) are secured by way of fixed and floating charges over the assets of the company.
Page 6
FRONTLINE COMMUNICATIONS GROUP LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 1,600 | 1,600
| Later than 1 year and not later than 5 years | 1,378 | 2,978
|  | 2,978 | 4,578
Page 7