FRONT 2 BACK LIMITED


Director	RAGGETT, Joanna


Company Secretary	RAGGETT, Suzanne


Registered Address	New House Farm
	74 Belbroughton Road Blakedown
	Kidderminster
	DY10 3JH


Registered Number	05052602 (England and Wales)

Statement of Financial Position
28 February 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Cash at bank and on hand		184		14,550
		184		14,550
Creditors amounts falling due within one year	4	(4,123)		(5,161)
Net current assets (liabilities)			(3,939)		9,389
Total assets less current liabilities			(3,939)		9,389
Net assets			(3,939)		9,389
Capital and reserves
Called up share capital			100		100
Profit and loss account			(4,039)		9,289
Shareholders' funds			(3,939)		9,389

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 26 September 2025, and are signed on its behalf by:

RAGGETT, Joanna
Director
Registered Company No. 05052602

FRONT 2 BACK LIMITED

Notes to the Financial Statements
for the period ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	6
	Fixtures and fittings	6

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 29 February 24	6,378	140	6,518
At 28 February 25	6,378	140	6,518
Depreciation and impairment
At 29 February 24	6,378	140	6,518
At 28 February 25	6,378	140	6,518
Net book value
At 28 February 25	-	-	-
At 28 February 24	-	-	-

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	870	870
Taxation and social security	3,090	3,131
Other creditors	163	1,160
Total	4,123	5,161