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REGISTERED NUMBER: 06790144 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

FROGHEATH LIMITED

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


FROGHEATH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: S Moody





REGISTERED OFFICE: Ground Floor
Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS





REGISTERED NUMBER: 06790144 (England and Wales)





ACCOUNTANTS: Wells Associates
Ground Floor Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 213,537 194,150
213,537 194,150

CURRENT ASSETS
Inventories 10,000 10,000
Debtors 6 29,108 53,170
Cash at bank and in hand 50,031 177,802
89,139 240,972
CREDITORS
Amounts falling due within one year 7 (147,070 ) (200,693 )
NET CURRENT (LIABILITIES)/ASSETS (57,931 ) 40,279
TOTAL ASSETS LESS CURRENT
LIABILITIES

155,606

234,429

CREDITORS
Amounts falling due after more than one
year

8

(45,733

)

(41,990

)

PROVISIONS FOR LIABILITIES (17,482 ) (10,556 )
NET ASSETS 92,391 181,883

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 92,291 181,783
SHAREHOLDERS' FUNDS 92,391 181,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

STATEMENT OF FINANCIAL POSITION - continued
30 JUNE 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 January 2024 and were signed by:





S Moody - Director


FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 historical cost convention.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - in accordance with the property
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2022 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 165,400
AMORTISATION
At 1 July 2022
and 30 June 2023 165,400
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2022 112,829 214,865 10,342
Additions - 61,745 -
Disposals - (8,500 ) -
At 30 June 2023 112,829 268,110 10,342
DEPRECIATION
At 1 July 2022 21,509 166,321 6,146
Charge for year 4,514 25,448 1,049
At 30 June 2023 26,023 191,769 7,195
NET BOOK VALUE
At 30 June 2023 86,806 76,341 3,147
At 30 June 2022 91,320 48,544 4,196

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2022 113,923 5,586 457,545
Additions 13,500 - 75,245
Disposals - - (8,500 )
At 30 June 2023 127,423 5,586 524,290
DEPRECIATION
At 1 July 2022 65,341 4,078 263,395
Charge for year 15,520 827 47,358
At 30 June 2023 80,861 4,905 310,753
NET BOOK VALUE
At 30 June 2023 46,562 681 213,537
At 30 June 2022 48,582 1,508 194,150

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 July 2022 60,150 24,995 85,145
Additions 19,410 - 19,410
At 30 June 2023 79,560 24,995 104,555
DEPRECIATION
At 1 July 2022 46,468 6,249 52,717
Charge for year 8,273 4,686 12,959
At 30 June 2023 54,741 10,935 65,676
NET BOOK VALUE
At 30 June 2023 24,819 14,060 38,879
At 30 June 2022 13,682 18,746 32,428

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 26,087 23,483
Other debtors 3,021 29,687
29,108 53,170

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 18,239 15,732
Trade creditors 101,094 118,278
Taxation and social security (3,395 ) 43,482
Other creditors 21,132 13,201
147,070 200,693

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 21,667 31,667
Hire purchase contracts 24,066 10,323
45,733 41,990

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

2023 2022
£    £   
S Moody
Balance outstanding at start of year - 5,854
Amounts repaid - (5,854 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -