2023-07-012024-06-302024-06-30falseSC250043FROG WORKS LTD.2024-10-2032990iso4217:GBPxbrli:pureSC2500432023-07-01SC2500432024-06-30SC2500432023-07-012024-06-30SC2500432022-07-01SC2500432023-06-30SC2500432022-07-012023-06-30SC250043bus:SmallEntities2023-07-012024-06-30SC250043bus:AuditExempt-NoAccountantsReport2023-07-012024-06-30SC250043bus:AbridgedAccounts2023-07-012024-06-30SC250043bus:PrivateLimitedCompanyLtd2023-07-012024-06-30SC250043core:WithinOneYear2024-06-30SC250043core:AfterOneYear2024-06-30SC250043core:WithinOneYear2023-06-30SC250043core:AfterOneYear2023-06-30SC250043core:ShareCapital2024-06-30SC250043core:SharePremium2024-06-30SC250043core:RevaluationReserve2024-06-30SC250043core:OtherReservesSubtotal2024-06-30SC250043core:RetainedEarningsAccumulatedLosses2024-06-30SC250043core:ShareCapital2023-06-30SC250043core:SharePremium2023-06-30SC250043core:RevaluationReserve2023-06-30SC250043core:OtherReservesSubtotal2023-06-30SC250043core:RetainedEarningsAccumulatedLosses2023-06-30SC250043core:LandBuildings2024-06-30SC250043core:PlantMachinery2024-06-30SC250043core:Vehicles2024-06-30SC250043core:FurnitureFittings2024-06-30SC250043core:OfficeEquipment2024-06-30SC250043core:NetGoodwill2024-06-30SC250043core:IntangibleAssetsOtherThanGoodwill2024-06-30SC250043core:ListedExchangeTraded2024-06-30SC250043core:UnlistedNon-exchangeTraded2024-06-30SC250043core:LandBuildings2023-06-30SC250043core:PlantMachinery2023-06-30SC250043core:Vehicles2023-06-30SC250043core:FurnitureFittings2023-06-30SC250043core:OfficeEquipment2023-06-30SC250043core:NetGoodwill2023-06-30SC250043core:IntangibleAssetsOtherThanGoodwill2023-06-30SC250043core:ListedExchangeTraded2023-06-30SC250043core:UnlistedNon-exchangeTraded2023-06-30SC250043core:LandBuildings2023-07-012024-06-30SC250043core:PlantMachinery2023-07-012024-06-30SC250043core:Vehicles2023-07-012024-06-30SC250043core:FurnitureFittings2023-07-012024-06-30SC250043core:OfficeEquipment2023-07-012024-06-30SC250043core:NetGoodwill2023-07-012024-06-30SC250043core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-30SC250043core:ListedExchangeTraded2023-07-012024-06-30SC250043core:UnlistedNon-exchangeTraded2023-07-012024-06-30SC250043core:MoreThanFiveYears2023-07-012024-06-30SC250043core:Non-currentFinancialInstruments2024-06-30SC250043core:Non-currentFinancialInstruments2023-06-30SC250043dpl:CostSales2023-07-012024-06-30SC250043dpl:DistributionCosts2023-07-012024-06-30SC250043core:LandBuildings2023-07-012024-06-30SC250043core:PlantMachinery2023-07-012024-06-30SC250043core:Vehicles2023-07-012024-06-30SC250043core:FurnitureFittings2023-07-012024-06-30SC250043core:OfficeEquipment2023-07-012024-06-30SC250043dpl:AdministrativeExpenses2023-07-012024-06-30SC250043core:NetGoodwill2023-07-012024-06-30SC250043core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-30SC250043dpl:GroupUndertakings2023-07-012024-06-30SC250043dpl:ParticipatingInterests2023-07-012024-06-30SC250043dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-30SC250043core:ListedExchangeTraded2023-07-012024-06-30SC250043dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-30SC250043core:UnlistedNon-exchangeTraded2023-07-012024-06-30SC250043dpl:CostSales2022-07-012023-06-30SC250043dpl:DistributionCosts2022-07-012023-06-30SC250043core:LandBuildings2022-07-012023-06-30SC250043core:PlantMachinery2022-07-012023-06-30SC250043core:Vehicles2022-07-012023-06-30SC250043core:FurnitureFittings2022-07-012023-06-30SC250043core:OfficeEquipment2022-07-012023-06-30SC250043dpl:AdministrativeExpenses2022-07-012023-06-30SC250043core:NetGoodwill2022-07-012023-06-30SC250043core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-30SC250043dpl:GroupUndertakings2022-07-012023-06-30SC250043dpl:ParticipatingInterests2022-07-012023-06-30SC250043dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-30SC250043core:ListedExchangeTraded2022-07-012023-06-30SC250043dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-30SC250043core:UnlistedNon-exchangeTraded2022-07-012023-06-30SC250043core:NetGoodwill2024-06-30SC250043core:IntangibleAssetsOtherThanGoodwill2024-06-30SC250043core:LandBuildings2024-06-30SC250043core:PlantMachinery2024-06-30SC250043core:Vehicles2024-06-30SC250043core:FurnitureFittings2024-06-30SC250043core:OfficeEquipment2024-06-30SC250043core:AfterOneYear2024-06-30SC250043core:WithinOneYear2024-06-30SC250043core:ListedExchangeTraded2024-06-30SC250043core:UnlistedNon-exchangeTraded2024-06-30SC250043core:ShareCapital2024-06-30SC250043core:SharePremium2024-06-30SC250043core:RevaluationReserve2024-06-30SC250043core:OtherReservesSubtotal2024-06-30SC250043core:RetainedEarningsAccumulatedLosses2024-06-30SC250043core:NetGoodwill2023-06-30SC250043core:IntangibleAssetsOtherThanGoodwill2023-06-30SC250043core:LandBuildings2023-06-30SC250043core:PlantMachinery2023-06-30SC250043core:Vehicles2023-06-30SC250043core:FurnitureFittings2023-06-30SC250043core:OfficeEquipment2023-06-30SC250043core:AfterOneYear2023-06-30SC250043core:WithinOneYear2023-06-30SC250043core:List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FROG WORKS LTD.

Registered Number
SC250043
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

FROG WORKS LTD.
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

HANSEN, Christopher Jon

Company Secretary

DEAVES, Susan

Registered Address

Unit 10
Mid Road Industrial Estate
Prestonpans
EH32 9ER

Registered Number

SC250043 (Scotland)
FROG WORKS LTD.
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets328,87342,142
28,87342,142
Current assets
Debtors4,526,4117,245
Cash at bank and on hand168,759234,497
195,170241,742
Creditors amounts falling due within one year6(31,368)(104,394)
Net current assets (liabilities)163,802137,348
Total assets less current liabilities192,675179,490
Net assets192,675179,490
Capital and reserves
Called up share capital1,0001,000
Profit and loss account191,675178,490
Shareholders' funds192,675179,490
The financial statements were approved and authorised for issue by the Director on 20 October 2024, and are signed on its behalf by:
HANSEN, Christopher Jon
Director
Registered Company No. SC250043
FROG WORKS LTD.
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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:

Straight line (years)
Fixtures and fittings4
Vehicles4
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 23106,415
Additions1,037
At 30 June 24107,452
Depreciation and impairment
At 01 July 2364,272
Charge for year14,307
At 30 June 2478,579
Net book value
At 30 June 2428,873
At 30 June 2342,142
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables7,8963,152
Other debtors15,7163,336
Prepayments and accrued income2,799757
Total26,4117,245
5.Debtors: amounts due after one year
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,0368,604
Taxation and social security27,14020,575
Other creditors39373,416
Accrued liabilities and deferred income1,7991,799
Total31,368104,394