Forefront International Ltd.

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Forefront International Ltd. for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Forefront International Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Forefront International Ltd. , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Forefront International Ltd. and state those matters that we have agreed to state to the director of Forefront International Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Forefront International Ltd. and its director as a body for our work or for this report.

It is your duty to ensure that Forefront International Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Forefront International Ltd. . You consider that Forefront International Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Forefront International Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Anderson Ross Accounting & Tax Ltd

23 December 2025

Anderson Ross Accounting & Tax Ltd

G-05 Davenport House

16 Pepper Street

London

E14 9RP

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Forefront International Ltd.

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 10073476

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		550		688

			550		688
CURRENT ASSETS
Cash at bank and in hand		5,349		5,349

		5,349		5,349
Creditors: Amounts Falling Due Within One Year	5	(1,733 )		(1,697 )

NET CURRENT ASSETS (LIABILITIES)			3,616		3,652

TOTAL ASSETS LESS CURRENT LIABILITIES			4,166		4,340

Creditors: Amounts Falling Due After More Than One Year	6		(188,676 )		(187,752 )

NET LIABILITIES			(184,510 )		(183,412 )

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			(185,510 )		(184,412 )

SHAREHOLDERS' FUNDS			(184,510)		(183,412)

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Forefront International Ltd.

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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 Profit and Loss Account.

On behalf of the board

Mr Chon Mah

Director

23 December 2025

The notes on pages 4 to 5 form part of these financial statements.

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Forefront International Ltd.

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Forefront International Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10073476 . The registered office is G-05 Davenport House, 16 Pepper Street, London, , E14 9RP.

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. Going Concern Disclosure

The credit balance outstanding from the company to the directors and controlling shareholders at the end of the year amounted to £189,323. Directors confirmed their intention to support the company. They believe that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in producing these accounts.

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:

Fixtures & Fittings

20% reducing balance

2.4. Foreign Currencies

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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Forefront International Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	3,378

As at 31 March 2025	3,378

Depreciation
As at 1 April 2024	2,690
Provided during the period	138

As at 31 March 2025	2,828

Net Book Value
As at 31 March 2025	550

As at 1 April 2024	688

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,086	1,051
Other creditors	647	646

	1,733	1,697

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

	2025	2024
	£	£
Directors loan account	188,676	187,752

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Related Party Transactions

Included in creditors falling due after more than one year is an amount of £188,676 (2024: £187,752) is payable to the director, Mr Chon Sheng Mah. The loan is interest free.

Included in creditors falling due within one year is an amount of £647 (2024: £646) is payable to the director, Mr Chon Sheng Mah. The loan is interest free.

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