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Company Registration No. SC405547 (Scotland)
Frog Works (storage) Ltd Unaudited accounts for the year ended 30 June 2023
Frog Works (storage) Ltd Unaudited accounts Contents
Page
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Frog Works (storage) Ltd Company Information for the year ended 30 June 2023
Director
Christopher Hansen
Company Number
SC405547 (Scotland)
Registered Office
Unit 10 Mid Road Mid Road Ind Estate Prestonpans EH32 9ER
Accountants
AGL Tax Solutions LLP 2A Station Yard Haddington East Lothian EH41 3PP
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Frog Works (storage) Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
9,427 
9,511 
Creditors: amounts falling due within one year
7,051 
(11,971)
Net current assets/(liabilities)
16,478 
(2,460)
Net assets/(liabilities)
16,478 
(2,460)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
16,476 
(2,462)
Shareholders' funds
16,478 
(2,460)
For the year ending 30 June 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 October 2023 and were signed on its behalf by
Christopher Hansen Director Company Registration No. SC405547
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Frog Works (storage) Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Frog Works (storage) Ltd is a private company, limited by shares, registered in Scotland, registration number SC405547. The registered office is Unit 10 Mid Road, Mid Road Ind Estate , Prestonpans, EH32 9ER.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current 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.
Presentation currency
The accounts are presented in £ sterling.
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Frog Works (storage) Ltd Notes to the Accounts for the year ended 30 June 2023
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Amounts owed to group undertakings and other participating interests
(11,636)
- 
Taxes and social security
3,865 
- 
Other creditors
- 
11,251 
Accruals
720 
720 
(7,051)
11,971 
5
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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