Front Row Developments UK Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 11328379

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,189		1,585
Investments	5		801		801

			1,990		2,386
CURRENT ASSETS
Debtors	6	111,556		1,400,836
Cash at bank and in hand		3,536		74

		115,092		1,400,910
Creditors: Amounts Falling Due Within One Year	7	(646,210 )		(1,103,515 )

NET CURRENT ASSETS (LIABILITIES)			(531,118 )		297,395

TOTAL ASSETS LESS CURRENT LIABILITIES			(529,128 )		299,781

Creditors: Amounts Falling Due After More Than One Year	8		(324,688 )		(328,184 )

NET LIABILITIES			(853,816 )		(28,403 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			(853,916 )		(28,503 )

SHAREHOLDERS' FUNDS			(853,816)		(28,403)

Page 1

Page 2

Front Row Developments UK Ltd

Statement of Financial Position (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr M I Kavanagh

Director

30 October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Front Row Developments UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11328379 . The registered office is 18 Grove Place, Bedford, MK40 3JJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	2,919

As at 30 September 2025	2,919

Depreciation
As at 1 October 2024	1,334
Provided during the period	396

As at 30 September 2025	1,730

Net Book Value
As at 30 September 2025	1,189

As at 1 October 2024	1,585

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Front Row Developments UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 October 2024	801

As at 30 September 2025	801

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	801

As at 1 October 2024	801

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	111,556	1,400,836

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	10,648	10,648
Other creditors	633,782	1,088,854
Taxation and social security	1,780	4,013

	646,210	1,103,515

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	6,688	10,184
Other creditors	318,000	318,000

	324,688	328,184

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100