REGISTERED NUMBER: 16155452 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

30 DECEMBER 2024 TO 31 MARCH 2026

FOR

FRONTLINE SOLUTIONS GROUP LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A R Callagher

REGISTERED OFFICE:

Highdown House

11 Highdown Road

Leamington Spa

Warwickshire

CV31 1XT

REGISTERED NUMBER:

16155452 (England and Wales)

FIXED ASSETS

Tangible assets

4

230,124

CURRENT ASSETS

Debtors

80,940

Cash at bank and in hand

30,920

111,860

CREDITORS

Amounts falling due within one year

243,136

NET CURRENT LIABILITIES

(131,276

)

TOTAL ASSETS LESS CURRENT LIABILITIES

98,848

CREDITORS

Amounts falling due after more than one year

160,910

NET LIABILITIES

(62,062

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(62,064

)

(62,062

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 period ended 31 March 2026 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 director and authorised for issue on 25 September 2026 and were signed by:

A R Callagher - Director

1.	STATUTORY INFORMATION

Frontline Solutions Group Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

At the balance sheet date the company had net current liabilities of £131,276 and total net liabilities of £62,062. The directors have expressed their willingness to support the company as necessary and along with the forecasted future profitable trade the business is considered a going concern. The accounts and financial statements have therefore been prepared on a going concern basis.

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.

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% straight line

Financial instruments

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

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 income statement.

Taxation

Taxation for the period 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Operating lease rental deposits will be deferred and released to the profit and loss evenly over the term of the lease agreement.

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 period was 8 .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

251,057

At 31 March 2026

251,057

DEPRECIATION

Charge for period

20,933

At 31 March 2026

20,933

NET BOOK VALUE

At 31 March 2026

230,124

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

Additions

247,917

At 31 March 2026

247,917

DEPRECIATION

Charge for period

20,393

At 31 March 2026

20,393

NET BOOK VALUE

At 31 March 2026

227,524

5.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire

purchase

contracts

£

Net obligations repayable:

Within one year

86,090

Between one and five years

150,910

237,000

Non-cancellable

operating leases

£

Within one year

51,840

Between one and five years

86,740

138,580

6.	SECURED DEBTS

The following secured debts are included within creditors:

£

Hire purchase contracts

237,000

The invoice factoring facility is secured by a fixed and floating charge over the trade debtors and fixed assets of the company.

Hire purchase loans are secured against the assets they relate to.

7.	PENSION COMMITMENTS

The company operates defined contribution pension schemes in respect of certain employees. The schemes and their assets are held by independent managers. Included within creditors is a balance due to pension providers of £1,767 representing contributions owed to the funds.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026:

£

A R Callagher

Balance outstanding at start of period

-

Amounts advanced

65,841

Amounts repaid

(36,469

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

29,372

9.	POST BALANCE SHEET EVENTS

Subsequent to the balance sheet date, on 05 June 2026, the company entered into a new revolving credit facility agreement with Bizcap Limited, for a total commitment of £50,000. As of the date these financial statements were authorised for issue, the facility remains unused and fully available to support future operations. The facility is secured by way of a fixed and floating charge over the assets of the company.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A R Callagher, by virtue of being the director and majority shareholder of the company.