Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02894353 Mrs Susan Melanie Corbett Mrs Susan Melanie Corbett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02894353 2025-03-31 02894353 2026-03-31 02894353 2025-04-01 2026-03-31 02894353 frs-core:CurrentFinancialInstruments 2026-03-31 02894353 frs-core:ComputerEquipment 2026-03-31 02894353 frs-core:ComputerEquipment 2025-04-01 2026-03-31 02894353 frs-core:ComputerEquipment 2025-03-31 02894353 frs-core:FurnitureFittings 2026-03-31 02894353 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02894353 frs-core:FurnitureFittings 2025-03-31 02894353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 02894353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02894353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 02894353 frs-core:ShareCapital 2026-03-31 02894353 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02894353 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02894353 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02894353 frs-bus:SmallEntities 2025-04-01 2026-03-31 02894353 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02894353 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02894353 frs-bus:Director1 2025-04-01 2026-03-31 02894353 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 02894353 frs-countries:EnglandWales 2025-04-01 2026-03-31 02894353 2024-03-31 02894353 2025-03-31 02894353 2024-04-01 2025-03-31 02894353 frs-core:CurrentFinancialInstruments 2025-03-31 02894353 frs-core:ShareCapital 2025-03-31 02894353 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02894353
FRONTLINE PROMOTIONS LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Smith Butler Ltd
Sapper Jordan Rossi Park
Otley Road
Baildon
West Yorkshire
BD17 7AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02894353
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 186,182 142,842
186,182 142,842
CURRENT ASSETS
Debtors 5 605 9,777
Cash at bank and in hand 4,641 8,479
5,246 18,256
Creditors: Amounts Falling Due Within One Year 6 (150,650 ) (101,708 )
NET CURRENT ASSETS (LIABILITIES) (145,404 ) (83,452 )
TOTAL ASSETS LESS CURRENT LIABILITIES 40,778 59,390
NET ASSETS 40,778 59,390
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 40,776 59,388
SHAREHOLDERS' FUNDS 40,778 59,390
Page 1
Page 2
For the year ending 31 March 2026 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 her 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
Mrs Susan Melanie Corbett
Director
6th July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The company is a private company, limited by shares, incorporated in England & Wales, registered number 02894353 . The registered office is 261 Upper Town Street, Bramley, Leeds, West Yorkshire, LS13 3JT.
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. 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:
Freehold 2% straight line
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 201,825 11,726 25,140 238,691
Additions 46,613 - 258 46,871
Disposals - (11,726 ) (21,992 ) (33,718 )
As at 31 March 2026 248,438 - 3,406 251,844
Depreciation
As at 1 April 2025 60,922 11,517 23,410 95,849
Provided during the period 2,437 - 367 2,804
Disposals - (11,517 ) (21,474 ) (32,991 )
As at 31 March 2026 63,359 - 2,303 65,662
Net Book Value
As at 31 March 2026 185,079 - 1,103 186,182
As at 1 April 2025 140,903 209 1,730 142,842
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 360 5,814
Other debtors 245 3,963
605 9,777
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,889 8,045
Other creditors 144,665 93,622
Taxation and social security 96 41
150,650 101,708
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7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 5