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Registered number: 08104878










FROGALL LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

 
FROGALL LTD
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 7


 
FROGALL LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FROGALL LTD
FOR THE YEAR ENDED 30 JUNE 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Frogall Ltd for the year ended 30 June 2023 which comprise  the Balance Sheet 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 at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Frogall Ltd, as a body, in accordance with the terms of our engagement letter dated 10 January 2022Our work has been undertaken solely to prepare for your approval the financial statements of Frogall Ltd  and state those matters that we have agreed to state to the Board of Directors of Frogall Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Frogall Ltd and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Frogall Ltd 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 loss of Frogall Ltd. You consider that Frogall Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Frogall Ltd. 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.

  



MA Partners LLP
 
7 The Close
Norwich
Norfolk
NR1 4DJ
6 February 2024
Page 1

 
FROGALL LTD
REGISTERED NUMBER: 08104878

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
678

  
-
678

Current assets
  

Cash at bank and in hand
  
13
52

  
13
52

Creditors: amounts falling due within one year
 5 
(19,248)
(18,064)

Net current liabilities
  
 
 
(19,235)
 
 
(18,012)

Total assets less current liabilities
  
(19,235)
(17,334)

  

Net liabilities
  
(19,235)
(17,334)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(19,335)
(17,434)

  
(19,235)
(17,334)


Page 2

 
FROGALL LTD
REGISTERED NUMBER: 08104878
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

For the year ended 30 June 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr DN Bridge
Director

Date: 6 February 2024

The notes on pages 4 to 7 form part of these financial statements.

Page 3

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

1.


General information

The company is a private company incorporated in the United Kingdom and limited by shares. It is incorporated and domiciled in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.  The principal place of trade is Roydon.
The principal activity of the company is that of consultancy.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Going concern

The financial statements have been prepared on the going concern basis notwithstanding the net total liabilities at the balance sheet date.  The directors perceive that the company is a going concern as they are committed to continuing to support the company through the next 12 months.

 
2.3

Turnover

Turnover  is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover  is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Turnover  from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

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

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 5

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

4.


Tangible fixed assets





Plant and machinery

£





At 1 July 2022
939


Disposals
(939)



At 30 June 2023

-





At 1 July 2022
261


Disposals
(261)



At 30 June 2023

-



Net book value



At 30 June 2023
-



At 30 June 2022
678


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
18,534
17,398

Accruals and deferred income
714
666

19,248
18,064



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100


Page 6

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

7.


Related party transactions

As at 30 June 2023, the company owed £18,534 (2022: £17,398) to the directors. This loan is included in other creditors due within one year in note 5 to the financial statements. No interest was charged and the loan is repayable on demand.

 
Page 7