IRIS Accounts Production v23.4.0.336 07030958 director 1.10.22 30.9.23 30.9.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh070309582022-09-30070309582023-09-30070309582022-10-012023-09-30070309582021-09-30070309582021-10-012022-09-30070309582022-09-3007030958ns15:EnglandWales2022-10-012023-09-3007030958ns14:PoundSterling2022-10-012023-09-3007030958ns10:Director12022-10-012023-09-3007030958ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3007030958ns10:SmallEntities2022-10-012023-09-3007030958ns10:AuditExemptWithAccountantsReport2022-10-012023-09-3007030958ns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3007030958ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3007030958ns10:FullAccounts2022-10-012023-09-3007030958ns10:RegisteredOffice2022-10-012023-09-3007030958ns5:CurrentFinancialInstruments2023-09-3007030958ns5:CurrentFinancialInstruments2022-09-3007030958ns5:ShareCapital2023-09-3007030958ns5:ShareCapital2022-09-3007030958ns5:RetainedEarningsAccumulatedLosses2023-09-3007030958ns5:RetainedEarningsAccumulatedLosses2022-09-3007030958ns5:ComputerEquipment2022-10-012023-09-3007030958ns5:ComputerEquipment2022-09-3007030958ns5:ComputerEquipment2023-09-3007030958ns5:ComputerEquipment2022-09-3007030958ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3007030958ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-30
REGISTERED NUMBER: 07030958 (England and Wales)















FROGMARSH ASSOCIATES LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2023






FROGMARSH ASSOCIATES LIMITED (REGISTERED NUMBER: 07030958)






Contents of the Financial Statements
for the year ended 30 September 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 6


FROGMARSH ASSOCIATES LIMITED

Company Information
for the year ended 30 September 2023







Director: N J Frall





Registered office: First Floor
Saggar House
Princes Drive
Worcester
Worcestershire
WR1 2PG





Registered number: 07030958 (England and Wales)





Accountants: Cooper Parry Advisory Limited
CUBO 4th Floor
2 Chamberlain Square
Birmingham
West Midlands
B3 3AX

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Frogmarsh Associates Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Frogmarsh Associates Limited for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Frogmarsh Associates Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Frogmarsh Associates Limited and state those matters that we have agreed to state to the director of Frogmarsh Associates Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Frogmarsh Associates Limited and its director for our work or for this report.

It is your duty to ensure that Frogmarsh Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Frogmarsh Associates Limited. You consider that Frogmarsh Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Frogmarsh Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cooper Parry Advisory Limited
CUBO 4th Floor
2 Chamberlain Square
Birmingham
West Midlands
B3 3AX


Date: .............................................

FROGMARSH ASSOCIATES LIMITED (REGISTERED NUMBER: 07030958)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 5 199

Current assets
Debtors 5 19,351 36,868
Cash at bank 70,576 73,028
89,927 109,896
Creditors
Amounts falling due within one year 6 37,104 37,654
Net current assets 52,823 72,242
Total assets less current liabilities 52,828 72,441

Provisions for liabilities 1 38
Net assets 52,827 72,403

Capital and reserves
Called up share capital 100 100
Retained earnings 52,727 72,303
Shareholders' funds 52,827 72,403

FROGMARSH ASSOCIATES LIMITED (REGISTERED NUMBER: 07030958)

Balance Sheet - continued
30 September 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 26 February 2024 and were signed by:





N J Frall - Director


FROGMARSH ASSOCIATES LIMITED (REGISTERED NUMBER: 07030958)

Notes to the Financial Statements
for the year ended 30 September 2023

1. Statutory information

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 3 (2022 - 2 ) .

FROGMARSH ASSOCIATES LIMITED (REGISTERED NUMBER: 07030958)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

4. Tangible fixed assets
Computer
equipment
£   
Cost
At 1 October 2022
and 30 September 2023 6,948
Depreciation
At 1 October 2022 6,749
Charge for year 194
At 30 September 2023 6,943
Net book value
At 30 September 2023 5
At 30 September 2022 199

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 16,656 34,186
Amounts owed by group undertakings 2,435 2,435
Prepayments 260 247
19,351 36,868

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 485 3,700
Corporation tax 23,218 23,412
VAT 7,166 6,463
PAYE control 178 557
Directors' current accounts 4,695 2,160
Accrued expenses 1,362 1,362
37,104 37,654