Company registration number: 16503273
Annual report and unaudited financial statements
for the period ended 30 June 2026
for
Front Row Autos Ltd
Pages for filing with the Registrar
Company registration number: 16503273
Front Row Autos Ltd
Balance sheet
as at 30 June 2026
Note £ £
Fixed assets
Tangible assets 4 72,916
72,916
Current assets
Debtors 30,332
Cash at bank and in hand 16,633
46,965
Creditors: amounts falling due within one year
(219,335)
Net current liabilities (172,370)
Total assets less current liabilities (99,454)
NET LIABILITIES (99,454)
Capital and reserves
Profit and loss account (99,454)
TOTAL EQUITY (99,454)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 June 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: 16503273
Front Row Autos Ltd
Balance sheet - continued
as at 30 June 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 I Gill, Director Mr R Johnston, Director
20 July 2026 20 July 2026
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Front Row Autos Ltd
Notes to the financial statements
for the period ended 30 June 2026
1 Company information
Front Row Autos Ltd is a private company registered in England and Wales. Its registered number is 16503273. 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.:
Plant and machinery - 15% reducing balance
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the period the average number of employees was 4.
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Front Row Autos Ltd
Notes to the financial statements - continued
for the period ended 30 June 2026
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 85,960
At 30 June 2026 85,960
Depreciation
Charge for period 13,044
At 30 June 2026 13,044
Net book value
At 30 June 2026 72,916
5 Related party transactions
Included in creditors is an amount of £69,650 for a loan from Front Row Properties Limited, a company with the same director. This amount is included in creditors: amounts falling due within one year. Also included is an amount of £2,816 for a loan from S4F Outlet Ltd, a company with the same director. This amount is included in creditors: amounts falling due within one year. Also included is an amount of £1,190 for a loan from Gill1 Ltd, a company with the same director. This amount is included in creditors: amounts falling due within one year.



6 Directors’ transactions
The director operates a current loan account with the company, which is 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 amount outstanding to the director was £113,526 (Rhys Gill) and £32,250 (Ross Johnston); this amount being included in creditors: amounts falling due within one year.
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