Front Office AI Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11712964

Front Office AI Ltd

Filleted Unaudited Financial Statements

31 December 2025

Front Office AI Ltd

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Front Office AI Ltd

Officers and Professional Advisers

The board of directors	J D Peters
	G L Wiseman

Registered office	727-729 High Road
	London
	N12 0BP

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Front Office AI Ltd

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Front Office AI Ltd

Year ended 31 December 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Front Office AI Ltd

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	–	528

Current assets

Debtors	6	384	10,118
Cash at bank and in hand		40,776	31,216
		--------	--------
		41,160	41,334

Creditors: amounts falling due within one year	7	725	1,637
		--------	--------
Net current assets		40,435	39,697
		--------	--------
Total assets less current liabilities		40,435	40,225
		--------	--------
Net assets		40,435	40,225
		--------	--------

Capital and reserves

Called up share capital	1,508	1,483
Share premium account	1,324,351	1,324,351
Profit and loss account	( 1,285,424)	( 1,285,609)
	------------	------------
Shareholders funds	40,435	40,225
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Front Office AI Ltd

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 12 June 2026 , and are signed on behalf of the board by:

J D Peters

Director

Company registration number: 11712964

Front Office AI Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis . The financial statements are prepared in sterling, which is the functional currency of the entity.

Research and development costs

Research expenditure is written off in the period in which it is incurred.

Going concern

These accounts are not prepared on a going concern basis.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	33% straight line
Equipment	-	33% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 4 ).

5. Tangible assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	2,417	6,457	8,874
	-------	-------	-------
Depreciation
At 1 January 2025	2,066	6,280	8,346
Charge for the year	351	177	528
	-------	-------	-------
At 31 December 2025	2,417	6,457	8,874
	-------	-------	-------
Carrying amount
At 31 December 2025	–	–	–
	-------	-------	-------
At 31 December 2024	351	177	528
	-------	-------	-------

6. Debtors

	2025	2024
	£	£
Other debtors	384	10,118
	----	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	725	1,637
	----	-------