Company registration number: 09483765
Annual report and unaudited financial statements
for the year ended 29 March 2026
for
Front Row Properties Limited
Pages for filing with the Registrar
Company registration number: 09483765
Front Row Properties Limited
Balance sheet
as at 29 March 2026
29 Mar 26 29 Mar 25
Note £ £ £ £
Fixed assets
Tangible assets 4 1,087 3,447
Investment property 5 1,085,000 1,085,000
1,086,087 1,088,447
Current assets
Debtors 146,956 75,296
Cash at bank and in hand 2,370 4,870
149,326 80,166
Creditors: amounts falling due within one year
(400,380) (281,197)
Net current liabilities (251,054) (201,031)
Total assets less current liabilities 835,033 887,416
Creditors: Amounts falling due after more than one year
(350,373) (404,573)
Provisions for liabilities (73,813) (73,813)
NET ASSETS 410,847 409,030
Capital and reserves
Called up share capital 20 20
Revaluation reserve 222,004 222,004
Profit and loss account 188,823 187,006
TOTAL EQUITY 410,847 409,030
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 29 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09483765
Front Row Properties Limited
Balance sheet - continued
as at 29 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 20 July 2026 and signed on its behalf by:
Mr R Johnston, Director Mr I Gill, Director
20 July 2026 20 July 2026
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Front Row Properties Limited
Notes to the financial statements
for the year ended 29 March 2026
1 Company information
Front Row Properties Limited is a private company registered in England and Wales. Its registered number is 09483765. The company is limited by shares. Its registered office is 11 New Street, Aberavon, Port Talbot, SA12 6HG.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 15% straight line
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Front Row Properties Limited
Notes to the financial statements - continued
for the year ended 29 March 2026
2 Accounting policies - continued
Financial instruments
The company has elected to apply the provisions of Section 11 ’Basic Financial Instruments’ and Section 12 ’Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. 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. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other administrative expenses.





Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 30 March 2025 19,506
At 29 March 2026 19,506
Depreciation
At 30 March 2025 16,059
Charge for year 2,360
At 29 March 2026 18,419
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Front Row Properties Limited
Notes to the financial statements - continued
for the year ended 29 March 2026
4 Tangible fixed assets - continued
Net book value
At 29 March 2026 1,087
At 29 March 2025 3,447
5 Investment property
£
Valuation
At 30 March 2025 1,085,000
At 29 March 2026 1,085,000
6 Related party transactions
The company also has an existing loan with Cwtch Property Developments Limited. At the year end the amount owed to Cwtch Property Developments Limited was £12,100 (2025 - £15,000) this amount is included in creditors: amounts falling due within one year. Mr R Johnston and Mr R Gill are directors of both Cwtch Property Developments Limited and Front Row Properties Limited. The company also has an existing loan with Gill 1 Limited. At the year end the amount owed to Gill 1 Limited was £192,315.00 (2025 - £95,339) this amount is included in creditors: amounts falling due within one year. Mr R Gill is a director of both Front Row Properties Limited and Gill 1 Limited. The company has an existing loan with Front Row Van Hire Limited. At the year end the amount owed to Front Row Properties Limited was £57,067 (2025 - £58,025) this amount is included in debtors: amounts falling due within one year. Mr R Johnston and Mr R Gill were previously directors of both Front Row Van Hire Limited and Front Row Properties Limited. The company has an existing loan with S4F Outlet Limited. At the year end the amount owed to Front Row Properties Limited was £44,957 (2025 - £6,088) this amount is included in debtors: amounts falling due within one year. Mr R Johnston and Mr R Gill are directors of both S4F Outlet Limited and Front Row Properties Limited. The company has an existing loan with Front Row Autos Limited. At the year end the amount owed to Front Row Properties Limited was £34,080 (2025 - £330) this amount is included in debtors: amounts falling due within one year. Mr R Johnston and Mr R Gill are directors of both S4F Outlet Limited and Front Row Properties Limited.








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Front Row Properties Limited
Notes to the financial statements - continued
for the year ended 29 March 2026
7 Directors’ transactions
The directors operate current loan accounts with the company, which are debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn director’s fees. At the year end, the company owed £84,590 to the directors (2025 - £98,276). This includes a loan due to Ross Johnston of £65,615 (2025 - £60,115) and a loan due to Rhys Gill of £18,975 (2025 - £17,620). These amounts are included in creditors: amounts falling due after more than one year.



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