Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 1 false 2024-07-01 true true No description of principal activity 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07970186 2024-07-01 2025-06-30 07970186 2023-07-01 2024-06-30 07970186 2025-06-30 07970186 2024-06-30 07970186 c:Director1 2024-07-01 2025-06-30 07970186 c:RegisteredOffice 2024-07-01 2025-06-30 07970186 d:CurrentFinancialInstruments 2025-06-30 07970186 d:CurrentFinancialInstruments 2024-06-30 07970186 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 07970186 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07970186 d:ShareCapital 2025-06-30 07970186 d:ShareCapital 2024-06-30 07970186 d:RetainedEarningsAccumulatedLosses 2025-06-30 07970186 d:RetainedEarningsAccumulatedLosses 2024-06-30 07970186 c:FRS102 2024-07-01 2025-06-30 07970186 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07970186 c:FullAccounts 2024-07-01 2025-06-30 07970186 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07970186 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 07970186 (England & Wales)
| FRONT LONDON LTD |
| DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2025 |
| Pages for Filing with Registrar |
FRONT LONDON LTD
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 - 5
FRONT LONDON LTD
COMPANY INFORMATION
Director | Aigars Zelmenis
Registered number | 07970186
Registered office | International House
| 6 South Molton Street
| London
| W1K 5QF
- 1 -
Registered number: 07970186 (England & Wales) FRONT LONDON LTD
BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 24,395 |  | 24,486 |
Cash at bank and in hand |  | 323 |  | 26,474 |
|  | 24,718 |  | 50,960 |
Creditors: amounts falling due within one year | 5 | (31,578) |  | (38,012) |
Net current (liabilities)/assets |  |  | (6,860) |  | 12,948
Total assets less current liabilities |  |  | (6,860) |  | 12,948
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 210,000 |  | 210,000
Profit and loss account |  |  | (216,860) |  | (197,052)
|  |  | (6,860) |  | 12,948
The director considers 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 director acknowledges his 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the Directors' Report and Profit and Loss Account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the director.
Aigars Zelmenis
Director
Date: 24 March 2026
The notes on pages 3 to 5 form part of these financial statements. - 2 -
FRONT LONDON LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Front London Ltd is a private company limited by share capital and incorporated in England & Wales, registered number 07970186. The address of the registered office is International House, 6 South Molton Street, London W1K 5QF. 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 Section 1A - Small Entities of Financial Reporting Standard 102, the 'Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | 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.
| 2.4 | 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. - 3 -
FRONT LONDON LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assest that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 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 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Proft and Loss Account.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 24,395 | 24,486
- 4 -
FRONT LONDON LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,878 | 3,840
| Other creditors | 29,700 | 34,172
|  | 31,578 | 38,012
6. | Related party transactions
| At the balance sheet date, the amount owed to the directors was £1,261. The loan is interest free, unsecured and repayable on demand.
- 5 -