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Registered number: 12905404
Front Row Marketing Ltd
Unaudited Financial Statements
For the Period 1 October 2024 to 31 October 2025
Lynton Foster
Chartered Certified Accountants and Registered Auditors
Suite 202
42-44 Clarendon Road
Watford
Hertfordshire
WD17 1JJ
Front Row Marketing Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—8

Page 1
Front Row Marketing Ltd
Company Information
For the Period 1 October 2024 to 31 October 2025
Company Information

Directors | Jeremy Scoones
| Joanna Elizabeth Scoones
Secretary | Jeremy William Scoones
Company Number | 12905404
Registered Office | 76 Park Lane
| Teddington
| TW11 0HX
Accountants | Lynton Foster
| Chartered Certified Accountants and Registered Auditors
| Suite 202
| 42-44 Clarendon Road
| Watford
| Hertfordshire
| WD17 1JJ

Page 1
Page 2
Front Row Marketing Ltd
Accountant's Report
For the Period 1 October 2024 to 31 October 2025
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended balance sheet as at period ended 31 October 2025 as set out in the accounts from Front Row Marketing Ltd 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 accaglobal.
This report is made solely to the Board of Directors of Front Row Marketing 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 the company and state those matters that we have agreed to state to the Board of Directors Front Row Marketing Ltd , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants pertaining audit exempt companies. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Front Row Marketing Ltd and its Board of Directors as a body for our work or for this report. It is the Directors duty to ensure that Front Row Marketing 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 of Front Row Marketing Ltd . You consider that Front Row Marketing Ltd is exempt from the statutory audit requirement for the year.
Without performing an audit or detailed verification work our procedures consisted of comparing the accounts with the accounting records kept by Front Row Marketing Ltd , and making such limited enquiries of the officers of Front Row Marketing Ltd as we considered necessary for the purposes of this report. These procedures provide only the assurance expressed in our opinion.
In our opinion the Accounts are in agreement with the accounting records kept by Front Row Marketing Ltd Limited under the Companies Act 2006 and generally accepted accounting principles. Having regard only to, and on the basis of, the information contained in those accounting records, the Accounts have been drawn up in a manner consistent with the accounting requirements specified in the Companies Act 2006; and the Financial Reporting Standard 102 Section 1A - Small Entities and the company satisfied the conditions for exemption from an audit of the accounts for the year specified in 476 of the Act and did not at any time within that year, fall within any of the categories of companies not entitled to the exemption.

6th January 2026

Lynton Foster
Chartered Certified Accountants and Registered Auditors
Suite 202
42-44 Clarendon Road
Watford
Hertfordshire
WD17 1JJ
Page 2
Page 3
Front Row Marketing Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12905404

| 31 October 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 1
|  |  | - |  | 1
CURRENT ASSETS
Debtors | 5 | 100 |  | 14,592 |
Cash at bank and in hand |  | - |  | 24,143 |
|  | 100 |  | 38,735 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (15,828 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100 |  | 22,907
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100 |  | 22,908
NET ASSETS |  |  | 100 |  | 22,908
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | - |  | 22,808
SHAREHOLDERS' FUNDS |  |  | 100 |  | 22,908

Page 3
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Front Row Marketing Ltd
Balance Sheet (continued)
As At 31 October 2025
For the period ending 31 October 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 directors acknowledge their 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

Jeremy Scoones Director
6th January 2026

The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
Front Row Marketing Ltd
Notes to the Financial Statements
For the Period 1 October 2024 to 31 October 2025
Notes to the Financial Statements
1. General Information
Front Row Marketing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12905404 . The registered office is 76 Park Lane, Teddington, TW11 0HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Furniture, Fixtures & Equipment | Three years on cost

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 5
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Front Row Marketing Ltd
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 October 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.7. Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Page 6
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Front Row Marketing Ltd
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
4. Tangible Assets

| Furniture, Fixtures & Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 2,495
Additions | (2,495 )
As at 31 October 2025 | -
Depreciation
As at 1 October 2024 | 2,494
Provided during the period | (2,494 )
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | -
As at 1 October 2024 | 1

5. Debtors

| 31 October 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 100 |  | 14,592

6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 15,058
Accruals | - |  | 751
Directors' loan accounts | - |  | 19
| - |  | 15,828

Page 7
Page 8
Front Row Marketing Ltd
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 31 October 2025
7. Share Capital

| 31 October 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Dividends

| 31 October 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 27,957 |  | -

Page 8