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Company Registration No. 12889370 (England and Wales)
Green Frog Renewables Limited Unaudited accounts for the year ended 30 September 2023
Green Frog Renewables Limited Unaudited accounts Contents
Page
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Green Frog Renewables Limited Company Information for the year ended 30 September 2023
Director
Ryan Richard Furse
Company Number
12889370 (England and Wales)
Registered Office
9 Riverside Newport NP19 7AJ
Accountants
Evans Entwistle Venta House Maes-glas Newport NP20 2NS
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Green Frog Renewables Limited for the year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Green Frog Renewables Limited for the year ended 30 September 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Venta House Maes-glas Newport NP20 2NS 20 November 2023
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Green Frog Renewables Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,750 
24,750 
Current assets
Debtors
2,580 
- 
Cash at bank and in hand
1,246 
218 
3,826 
218 
Creditors: amounts falling due within one year
(10,965)
(720)
Net current liabilities
(7,139)
(502)
Total assets less current liabilities
8,611 
24,248 
Creditors: amounts falling due after more than one year
(1,231)
(12,736)
Provisions for liabilities
Deferred tax
(2,993)
(103)
Net assets
4,387 
11,409 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
4,386 
11,408 
Shareholders' funds
4,387 
11,409 
For the year ending 30 September 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 20 November 2023 and were signed on its behalf by
Ryan Richard Furse Director Company Registration No. 12889370
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Green Frog Renewables Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Green Frog Renewables Limited is a private company, limited by shares, registered in England and Wales, registration number 12889370. The registered office is 9 Riverside, Newport, NP19 7AJ.
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
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
4 Years Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Green Frog Renewables Limited Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 October 2022
36,000 
At 30 September 2023
36,000 
Depreciation
At 1 October 2022
11,250 
Charge for the year
9,000 
At 30 September 2023
20,250 
Net book value
At 30 September 2023
15,750 
At 30 September 2022
24,750 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,580 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,790 
- 
Trade creditors
2,824 
- 
Taxes and social security
5,631 
- 
Accruals
720 
720 
10,965 
720 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
1,231 
12,736 
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
2,993 
103 
2023 
2022 
£ 
£ 
Provision at start of year
103 
804 
Charged/(credited) to the profit and loss account
2,890 
(701)
Provision at end of year
2,993 
103 
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Green Frog Renewables Limited Notes to the Accounts for the year ended 30 September 2023
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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