REGISTERED NUMBER: 08683734 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 December 2025

for

Front Row Education Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Wallace

O Tidswell-Norrish

REGISTERED OFFICE:

Mill House

58 Guildford Street

Chertsey

KT16 9BE

REGISTERED NUMBER:

08683734 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Intangible assets

4

61,500

-

Tangible assets

5

89,119

126,585

Investments

6

19,563

-

170,182

126,585

CURRENT ASSETS

Debtors

7

248,404

262,730

Cash at bank

254,029

105,515

502,433

368,245

CREDITORS

Amounts falling due within one year

8

143,723

81,942

NET CURRENT ASSETS

358,710

286,303

TOTAL ASSETS LESS CURRENT LIABILITIES

528,892

412,888

CREDITORS

Amounts falling due after more than one year

9

(40,349

)

(58,763

)

PROVISIONS FOR LIABILITIES

(22,280

)

(31,646

)

NET ASSETS

466,263

322,479

CAPITAL AND RESERVES

Called up share capital

10

4

4

Retained earnings

11

466,259

322,475

SHAREHOLDERS' FUNDS

466,263

322,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

R J Wallace - Director

1.	STATUTORY INFORMATION

Front Row Education Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of education provision consultancy services. Turnover is measured at the fair value of the consideration received or receivable and is recognised as services are provided.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Right to use trade name are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value

Taxation

Taxation represents the sum of tax currently payable, and deferred tax if material.

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, where material, is recognised on all 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. 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.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Right to

use trade

name

£

COST

Additions

79,071

At 31 December 2025

79,071

AMORTISATION

Amortisation for year

17,571

At 31 December 2025

17,571

NET BOOK VALUE

At 31 December 2025

61,500

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

36,317

124,002

1,907

162,226

Additions

1,346

-

-

1,346

Disposals

(5,886

)

-

-

(5,886

)

At 31 December 2025

31,777

124,002

1,907

157,686

DEPRECIATION

At 1 January 2025

22,736

11,952

953

35,641

Charge for year

3,115

30,438

477

34,030

Eliminated on disposal

(1,104

)

-

-

(1,104

)

At 31 December 2025

24,747

42,390

1,430

68,567

NET BOOK VALUE

At 31 December 2025

7,030

81,612

477

89,119

At 31 December 2024

13,581

112,050

954

126,585

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

Additions

19,563

At 31 December 2025

19,563

NET BOOK VALUE

At 31 December 2025

19,563

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

22,581

21,519

Directors' current accounts

161,448

173,464

Tax

60,750

60,750

VAT

3,625

6,997

248,404

262,730

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

2,053

7,194

Corporation tax

136,012

71,331

Other creditors

3,272

1,817

Accrued expenses

2,386

1,600

143,723

81,942

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

40,349

58,763

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

2

Ordinary

£1

2

2

1

Ordinary - A

£1

1

1

1

Ordinary - B

£1

1

1

4

4

11.

RESERVES

Retained

earnings

£

At 1 January 2025

322,475

Profit for the year

363,784

Dividends

(220,000

)

At 31 December 2025

466,259

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

R J Wallace

Balance outstanding at start of year

173,464

199,945

Amounts repaid

(12,016

)

(26,481

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

161,448

173,464

The company has a loan to a director. The loan is unsecured, interest-free and repayable on demand.