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REGISTERED NUMBER: 03983302















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

SPECKLED FROG LTD

SPECKLED FROG LTD (REGISTERED NUMBER: 03983302)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPECKLED FROG LTD

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTOR: Mrs M Saunders





SECRETARY: R Saunders





REGISTERED OFFICE: 44 Nottingham Road,
Mansfield,
Notts.
NG18 4BN





REGISTERED NUMBER: 03983302





ACCOUNTANTS: Beeley Hawley & Co. Ltd
Chartered Accountants
42-44 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BL

SPECKLED FROG LTD (REGISTERED NUMBER: 03983302)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,619 2,069

CURRENT ASSETS
Debtors 5 17,264 5,481
Cash at bank 19,305 19,073
36,569 24,554
CREDITORS
Amounts falling due within one year 6 13,390 21,082
NET CURRENT ASSETS 23,179 3,472
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,798

5,541

PROVISIONS FOR LIABILITIES 498 393
NET ASSETS 25,300 5,148

CAPITAL AND RESERVES
Called up share capital 12 12
Retained earnings 25,288 5,136
SHAREHOLDERS' FUNDS 25,300 5,148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

SPECKLED FROG LTD (REGISTERED NUMBER: 03983302)

BALANCE SHEET - continued
30 April 2024


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 28 January 2025 and were signed by:





Mrs M Saunders - Director


SPECKLED FROG LTD (REGISTERED NUMBER: 03983302)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

SPECKLED FROG LTD is a private company, limited by shares , registered in Not specified/Other. 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 recognised when services are performed. Services that are invoiced over a period of time are recognised to the extent that performance occurs during that accounting period. Turnover excludes value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

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 1 (2023 - 1 ) .

SPECKLED FROG LTD (REGISTERED NUMBER: 03983302)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 May 2023 15,165 3,272 18,437
Additions 1,107 - 1,107
At 30 April 2024 16,272 3,272 19,544
DEPRECIATION
At 1 May 2023 14,209 2,159 16,368
Charge for year 334 223 557
At 30 April 2024 14,543 2,382 16,925
NET BOOK VALUE
At 30 April 2024 1,729 890 2,619
At 30 April 2023 956 1,113 2,069

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,872 4,519
Other debtors 392 962
17,264 5,481

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,041 6,200
Tax 5,874 644
Social security and other taxes 5,225 5,482
Directors' loan accounts - 3,946
Accruals and deferred income 1,250 4,810
13,390 21,082

SPECKLED FROG LTD (REGISTERED NUMBER: 03983302)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mrs M Saunders
Balance outstanding at start of year (3,946 ) (3,244 )
Amounts advanced 4,936 -
Amounts repaid (598 ) (702 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 392 (3,946 )