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Company registration number: 05743515
Frontier Support Services Ltd
Financial statements
For the Year Ended 31 July 2025
Coveney Nicholls Partnership LLP
Chartered Accountants & Statutory Auditor
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD
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Frontier Support Services Ltd
Registered number:05743515
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Statement of Financial Position
As at 31 July 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Provisions for liabilities
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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 comprehensive income 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 on
30 September 2026.Company registration number: 05743515
The notes on pages 2 to 9 form part of these financial statements.
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Frontier Support Services Ltd
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Notes to the Financial Statements
For the Year Ended 31 July 2025
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 27 - 29 Brighton Road, South Croydon, Surrey, CR2 6EB.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
The Company provides care services to local authorities on a per person basis, based in the individual’s home environment. Revenue is recognised in line with the underlying care services that are provided. To the extent there is unbilled care services at the period end, this is recognised in accrued income at the reporting date.
Interest income is recognised in profit or loss using the effective interest method.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
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Frontier Support Services Ltd
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Notes to the Financial Statements
For the Year Ended 31 July 2025
2.Accounting policies (continued)
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
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Current and deferred taxation
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The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
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Frontier Support Services Ltd
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Notes to the Financial Statements
For the Year Ended 31 July 2025
2.Accounting policies (continued)
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Tangible fixed assets (continued)
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Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using straight line method and reducing balance.
Depreciation is provided on the following basis:
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Long-term leasehold property
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Provisions for liabilities
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Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
Increases in provisions are generally charged as an expense to profit or loss.
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Frontier Support Services Ltd
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Notes to the Financial Statements
For the Year Ended 31 July 2025
2.Accounting policies (continued)
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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Judgments in applying accounting policies and key sources of estimation uncertainty
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The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Significant judgements
Management has not had to make any judgements (apart from those involving estimations) in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements.
Key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The following are the key assumptions or other sources of estimation uncertainty that have a significant risk of causing a material adjustment in the carrying amounts of assets and liabilities within the next financial year:
Provision for doubtful debts
A provision is made for trade receivables and accrued income where in the opinion of management there is a material degree of uncertainty regarding recoverability. During the year a doubtful debt provision of £127,417 (2024: £nil) was recognised as an expense, leaving a closing provision against trade debtors and accrued income of £100,039 (2024: £13,264) and £40,642 (2024: £nil) respectively.
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The average monthly number of employees, including directors, during the year was 165 (2024 - 187).
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Frontier Support Services Ltd
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Notes to the Financial Statements
For the Year Ended 31 July 2025
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Charge for the year on owned assets
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Prepayments and accrued income
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Frontier Support Services Ltd
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Notes to the Financial Statements
For the Year Ended 31 July 2025
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Payments received on account
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Other taxation and social security
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Obligations under finance lease and hire purchase contracts
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Accruals and deferred income
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Charged to profit or loss
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Frontier Support Services Ltd
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Notes to the Financial Statements
For the Year Ended 31 July 2025
9.Deferred taxation (continued)
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The deferred taxation balance is made up as follows:
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Accelerated capital allowances
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The expected reversal of the deferred tax assets and liabilities in the 12 months following the reporting period is not expected to be material.
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Share premium account
This reserve records the amount above the nominal value received for shares sold, less transaction costs.
Other reserves
This reserve records the nominal value of share capital previously repurchased by the Company.
Profit and loss account
The profit and loss account represents accumulated total comprehensive income for the year and prior years.
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Related party transactions
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Hope Farm Properties LLP is an entity in which Mr G Scott and Mr M Stevens both have an interest. Both were directors and shareholders in the Company throughout the year.
During the year the Company made loans to Hope Farm Properties LLP of £5,000 (2024 £nil). Interest of £50,786 (2024 £nil) accrued on the loan during the year.
At the year end the Company was owed £220,786 (2024: £165,000) by Hope Farm Properties LLP.
There were further balances due from directors of £1,998 (2024 £1,998).
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There is no one controlling party over the entity
No further disclosure is required under FRS102 section 1A.
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Frontier Support Services Ltd
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Notes to the Financial Statements
For the Year Ended 31 July 2025
The auditors' report on the financial statements for the year ended 31 July 2025 was unqualified.
The audit report was signed on 1 October 2026 by John Mabey (Senior Statutory Auditor) on behalf of Coveney Nicholls Partnership LLP.
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