REGISTERED NUMBER: 12270929 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

FOREFRONT TECHNOLOGY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Bellis

P J Miles

REGISTERED OFFICE:

Forefront Technology The Hq

Rowland Hill House

Boythorpe Road

Chesterfield

Derbyshire

S49 1HQ

REGISTERED NUMBER:

12270929 (England and Wales)

ACCOUNTANTS:

Mills & Black

Derwent House

141-145 Dale Road

Matlock

Derbyshire

DE4 3LU

FIXED ASSETS

Tangible assets

4

102,524

137,106

CURRENT ASSETS

Stocks

75,564

158,396

Debtors

97,767

52,933

Cash at bank

476,440

581,695

649,771

793,024

CREDITORS

Amounts falling due within one year

273,322

267,458

NET CURRENT ASSETS

376,449

525,566

TOTAL ASSETS LESS CURRENT LIABILITIES

478,973

662,672

CREDITORS

Amounts falling due after more than one year

-

(104,582

)

PROVISIONS FOR LIABILITIES

(2,970

)

(6,641

)

NET ASSETS

476,003

551,449

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

476,002

551,448

476,003

551,449

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 July 2026 and were signed on its behalf by:

S A Bellis - Director

1.	STATUTORY INFORMATION

FOREFRONT TECHNOLOGY 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 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.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

232,862

Additions

252

At 31 October 2025

233,114

DEPRECIATION

At 1 November 2024

95,756

Charge for year

34,834

At 31 October 2025

130,590

NET BOOK VALUE

At 31 October 2025

102,524

At 31 October 2024

137,106

5.	OTHER FINANCIAL COMMITMENTS

At the date of the financial statements the company had a financial commitments of £51,435 in respect of a lease (2024: £72,009).