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Registered number: 11178695







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2026


FRONT FOOT PARTNERS LTD
(A company limited by guarantee)





































 


FRONT FOOT PARTNERS LTD
  
(A company limited by guarantee)
REGISTERED NUMBER:11178695



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2026

2026
2025
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
307,049
1,019,821

Cash at bank and in hand
  
222,346
239,075

  
529,395
1,258,896

Creditors: amounts falling due within one year
 5 
(472,368)
(1,203,860)

Net current assets
  
 
 
57,027
 
 
55,036

Total assets less current liabilities
  
57,027
55,036

  

Net assets
  
57,027
55,036


Capital and reserves
  

Profit and loss account
  
57,027
55,036

  
57,027
55,036


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S W J Woodford
Director

Date: 21 August 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


FRONT FOOT PARTNERS LTD
 
(A company limited by guarantee)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026

1.


General information

Front Foot Partners Limited is a private company limited by guarantee incorporated in England and Wales. The registered office and principal place of business is given in the company information page of these financial statements.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The principal activity of the company is to drive engagement and advocate advertising’s contribution to the economy, to society and to people. Members of the Front Foot network receive a range of exclusive benefits, such as early access to research, invitations to exclusive events and access to our Public Affairs briefings and regulatory advice. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Turnover represents funding for the period receivable from members. Funding is invoiced on renewal and credited to the income and expenditure account in the financial year to which it relates and adjusted for accrued and deferred income.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2025 - 0).

Although the Company has no employees directly employed by it, certain staff costs are incurred in relation to personnel employed by the Advertising Association, with whom the Company has an arrangement under which the relevant staff provide services to the Company. The associated costs are recharged to the Company by the Advertising Association and are included within staff costs in these financial statements.
Page 2

 


FRONT FOOT PARTNERS LTD
 
(A company limited by guarantee)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026

4.


Debtors

2026
2025
£
£


Trade debtors
201,480
703,573

Other debtors
78,455
298,647

Prepayments and accrued income
27,114
17,601

307,049
1,019,821



5.


Creditors: Amounts falling due within one year

2026
2025
£
£

Trade creditors
173,347
783,229

Other taxation and social security
10,615
48,696

Other creditors
-
7,500

Accruals and deferred income
288,406
364,435

472,368
1,203,860




6.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

 
Page 3