2022-11-012023-10-312023-10-31false11006447FROGHOPPER LTD2024-07-2570229iso4217:GBPxbrli:pure110064472022-11-01110064472023-10-31110064472022-11-012023-10-31110064472021-11-01110064472022-10-31110064472021-11-012022-10-3111006447bus:SmallEntities2022-11-012023-10-3111006447bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3111006447bus:FullAccounts2022-11-012023-10-3111006447bus:PrivateLimitedCompanyLtd2022-11-012023-10-3111006447core:WithinOneYear2023-10-3111006447core:AfterOneYear2023-10-3111006447core:WithinOneYear2022-10-3111006447core:AfterOneYear2022-10-3111006447core:ShareCapital2023-10-3111006447core:SharePremium2023-10-3111006447core:RevaluationReserve2023-10-3111006447core:OtherReservesSubtotal2023-10-3111006447core:RetainedEarningsAccumulatedLosses2023-10-3111006447core:ShareCapital2022-10-3111006447core:SharePremium2022-10-3111006447core:RevaluationReserve2022-10-3111006447core:OtherReservesSubtotal2022-10-3111006447core:RetainedEarningsAccumulatedLosses2022-10-3111006447core:LandBuildings2023-10-3111006447core:PlantMachinery2023-10-3111006447core:Vehicles2023-10-3111006447core:FurnitureFittings2023-10-3111006447core:OfficeEquipment2023-10-3111006447core:NetGoodwill2023-10-3111006447core:IntangibleAssetsOtherThanGoodwill2023-10-3111006447core:ListedExchangeTraded2023-10-3111006447core:UnlistedNon-exchangeTraded2023-10-3111006447core:LandBuildings2022-10-3111006447core:PlantMachinery2022-10-3111006447core:Vehicles2022-10-3111006447core:FurnitureFittings2022-10-3111006447core:OfficeEquipment2022-10-3111006447core:NetGoodwill2022-10-3111006447core:IntangibleAssetsOtherThanGoodwill2022-10-3111006447core:ListedExchangeTraded2022-10-3111006447core:UnlistedNon-exchangeTraded2022-10-3111006447core:LandBuildings2022-11-012023-10-3111006447core:PlantMachinery2022-11-012023-10-3111006447core:Vehicles2022-11-012023-10-3111006447core:FurnitureFittings2022-11-012023-10-3111006447core:OfficeEquipment2022-11-012023-10-3111006447core:NetGoodwill2022-11-012023-10-3111006447core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3111006447core:ListedExchangeTraded2022-11-012023-10-3111006447core:UnlistedNon-exchangeTraded2022-11-012023-10-3111006447core:MoreThanFiveYears2022-11-012023-10-3111006447core:Non-currentFinancialInstruments2023-10-3111006447core:Non-currentFinancialInstruments2022-10-3111006447dpl:CostSales2022-11-012023-10-3111006447dpl:DistributionCosts2022-11-012023-10-3111006447core:LandBuildings2022-11-012023-10-3111006447core:PlantMachinery2022-11-012023-10-3111006447core:Vehicles2022-11-012023-10-3111006447core:FurnitureFittings2022-11-012023-10-3111006447core:OfficeEquipment2022-11-012023-10-3111006447dpl:AdministrativeExpenses2022-11-012023-10-3111006447core:NetGoodwill2022-11-012023-10-3111006447core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3111006447dpl:GroupUndertakings2022-11-012023-10-3111006447dpl:ParticipatingInterests2022-11-012023-10-3111006447dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3111006447core:ListedExchangeTraded2022-11-012023-10-3111006447dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3111006447core:UnlistedNon-exchangeTraded2022-11-012023-10-3111006447dpl:CostSales2021-11-012022-10-3111006447dpl:DistributionCosts2021-11-012022-10-3111006447core:LandBuildings2021-11-012022-10-3111006447core:PlantMachinery2021-11-012022-10-3111006447core:Vehicles2021-11-012022-10-3111006447core:FurnitureFittings2021-11-012022-10-3111006447core:OfficeEquipment2021-11-012022-10-3111006447dpl:AdministrativeExpenses2021-11-012022-10-3111006447core:NetGoodwill2021-11-012022-10-3111006447core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3111006447dpl:GroupUndertakings2021-11-012022-10-3111006447dpl:ParticipatingInterests2021-11-012022-10-3111006447dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3111006447core:ListedExchangeTraded2021-11-012022-10-3111006447dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3111006447core:UnlistedNon-exchangeTraded2021-11-012022-10-3111006447core:NetGoodwill2023-10-3111006447core:IntangibleAssetsOtherThanGoodwill2023-10-3111006447core:LandBuildings2023-10-3111006447core:PlantMachinery2023-10-3111006447core:Vehicles2023-10-3111006447core:FurnitureFittings2023-10-3111006447core:OfficeEquipment2023-10-3111006447core:AfterOneYear2023-10-3111006447core:WithinOneYear2023-10-3111006447core:ListedExchangeTraded2023-10-3111006447core:UnlistedNon-exchangeTraded2023-10-3111006447core:ShareCapital2023-10-3111006447core:SharePremium2023-10-3111006447core:RevaluationReserve2023-10-3111006447core:OtherReservesSubtotal2023-10-3111006447core:RetainedEarningsAccumulatedLosses2023-10-3111006447core:NetGoodwill2022-10-3111006447core:IntangibleAssetsOtherThanGoodwill2022-10-3111006447core:LandBuildings2022-10-3111006447core:PlantMachinery2022-10-3111006447core:Vehicles2022-10-3111006447core:FurnitureFittings2022-10-3111006447core:OfficeEquipment2022-10-3111006447core:AfterOneYear2022-10-3111006447core:WithinOneYear2022-10-3111006447core:ListedExchangeTraded2022-10-3111006447core:UnlistedNon-exchangeTraded2022-10-3111006447core:ShareCapital2022-10-3111006447core:SharePremium2022-10-3111006447core:RevaluationReserve2022-10-3111006447core:OtherReservesSubtotal2022-10-3111006447core:RetainedEarningsAccumulatedLosses2022-10-3111006447core:NetGoodwill2021-11-0111006447core:IntangibleAssetsOtherThanGoodwill2021-11-0111006447core:LandBuildings2021-11-0111006447core:PlantMachinery2021-11-0111006447core:Vehicles2021-11-0111006447core:FurnitureFittings2021-11-0111006447core:OfficeEquipment2021-11-0111006447core:AfterOneYear2021-11-0111006447core:WithinOneYear2021-11-0111006447core:ListedExchangeTraded2021-11-0111006447core:UnlistedNon-exchangeTraded2021-11-0111006447core:ShareCapital2021-11-0111006447core:SharePremium2021-11-0111006447core:RevaluationReserve2021-11-0111006447core:OtherReservesSubtotal2021-11-0111006447core:RetainedEarningsAccumulatedLosses2021-11-0111006447core:AfterOneYear2022-11-012023-10-3111006447core:WithinOneYear2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3111006447core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3111006447core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3111006447core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3111006447core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3111006447core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3111006447core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3111006447core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3111006447core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3111006447core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3111006447core:Non-currentFinancialInstrumentscore:CostValuation2022-10-3111006447core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-3111006447core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-3111006447core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-3111006447core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-3111006447core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-3111006447core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-3111006447core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-3111006447core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-3111006447bus:Director12022-11-012023-10-3111006447core:FurnitureFittingsToolsEquipment2022-10-3111006447core:FurnitureFittingsToolsEquipment2023-10-3111006447core:FurnitureFittingsToolsEquipment2022-11-012023-10-31

FROGHOPPER LTD

Registered Number
11006447
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

FROGHOPPER LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

BARRELL, Elizabeth

Registered Address

Woodlane Cottage
11 Woodlane
Falmouth
TR11 4RD

Registered Number

11006447 (England and Wales)
FROGHOPPER LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35,5286,910
5,5286,910
Current assets
Debtors4-1,604
Cash at bank and on hand850
81,654
Creditors amounts falling due within one year5(25,107)(15,425)
Net current assets (liabilities)(25,099)(13,771)
Total assets less current liabilities(19,571)(6,861)
Net assets(19,571)(6,861)
Capital and reserves
Called up share capital11
Profit and loss account(19,572)(6,862)
Shareholders' funds(19,571)(6,861)
The financial statements were approved and authorised for issue by the Director on 25 July 2024, and are signed on its behalf by:
BARRELL, Elizabeth
Director
Registered Company No. 11006447
FROGHOPPER LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 226,4902,1828009,472
At 31 October 236,4902,1828009,472
Depreciation and impairment
At 01 November 221,4528222882,562
Charge for year1,0082721021,382
At 31 October 232,4601,0943903,944
Net book value
At 31 October 234,0301,0884105,528
At 31 October 225,0381,3605126,910
4.Debtors: amounts due within one year

2023

2022

££
Other debtors-1,604
Total-1,604
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,25140
Other creditors23,36114,395
Accrued liabilities and deferred income495990
Total25,10715,425