21 February 2024 false No description of principal activity Taxfiler 2024.6 SC800037 business:PrivateLimitedCompanyLtd 2024-02-21 2025-04-30 SC800037 2024-02-20 SC800037 2024-02-21 2025-04-30 SC800037 business:AuditExemptWithAccountantsReport 2024-02-21 2025-04-30 SC800037 business:FilletedAccounts 2024-02-21 2025-04-30 SC800037 2025-04-30 SC800037 business:Director1 2024-02-21 2025-04-30 SC800037 business:RegisteredOffice 2024-02-21 2025-04-30 SC800037 core:WithinOneYear 2025-04-30 SC800037 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 SC800037 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 SC800037 core:PreviouslyStatedAmount 2025-04-30 SC800037 business:SmallEntities 2024-02-21 2025-04-30 SC800037 countries:Scotland 2024-02-21 2025-04-30 SC800037 core:FurnitureFittings 2024-02-21 2025-04-30 SC800037 core:FurnitureFittings 2024-02-20 SC800037 core:FurnitureFittings 2025-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC800037 (Scotland)
Front And Centre Bars Limited Unaudited accounts for the period from 21 February 2024 to 30 April 2025
Front And Centre Bars Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Front And Centre Bars Limited Company Information for the period from 21 February 2024 to 30 April 2025
Director
James Steven Johnston
Company Number
SC800037 (Scotland)
Registered Office
114-116 John Street Penicuik Midlothian EH26 8NG Scotland
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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Front And Centre Bars Limited Statement of financial position as at 30 April 2025
2025
Notes
£
Fixed assets
Tangible assets
4
32,930
Current assets
Inventories
6,041
Cash at bank and in hand
10,236
16,277
Creditors: amounts falling due within one year
5
(133,024)
Net current liabilities
(116,747)
Net liabilities
(83,817)
Capital and reserves
Called up share capital
1
Profit and loss account
(83,818)
Shareholders' funds
(83,817)
For the period ending 30 April 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 his 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 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 10 October 2025 and were signed on its behalf by
James Steven Johnston Director Company Registration No. SC800037
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Front And Centre Bars Limited Notes to the Accounts for the period from 21 February 2024 to 30 April 2025
1
Statutory information
Front And Centre Bars Limited is a private company, limited by shares, registered in Scotland, registration number SC800037. The registered office is 114-116 John Street, Penicuik, Midlothian, EH26 8NG, Scotland.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 21 February 2024
-
Additions
41,163
At 30 April 2025
41,163
Depreciation
Charge for the period
8,233
At 30 April 2025
8,233
Net book value
At 30 April 2025
32,930
5
Creditors: amounts falling due within one year
2025
£
VAT
44,724
Trade creditors
16,538
Taxes and social security
28,780
Other creditors
20,598
Loans from directors
22,384
133,024
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Front And Centre Bars Limited Notes to the Accounts for the period from 21 February 2024 to 30 April 2025
6
Average number of employees
During the period the average number of employees was 13.
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