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REGISTERED NUMBER: 13362930 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Frog Bakery Ltd

Frog Bakery Ltd (Registered number: 13362930)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Frog Bakery Ltd (Registered number: 13362930)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £   
Fixed assets
Tangible assets 4 5,619 22,524

Current assets
Stocks 15,496 -
Debtors 5 14,844 25,166
Cash at bank 232,170 134,471
262,510 159,637
Creditors
Amounts falling due within one year 6 138,130 86,860
Net current assets 124,380 72,777
Total assets less current liabilities 129,999 95,301

Creditors
Amounts falling due after more than
one year

7

-

7,274
Net assets 129,999 88,027

Capital and reserves
Called up share capital 2 2
Retained earnings 129,997 88,025
129,999 88,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Frog Bakery Ltd (Registered number: 13362930)

Balance Sheet - continued
30 April 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 June 2025 and were signed on its behalf by:





R L Spaven - Director


Frog Bakery Ltd (Registered number: 13362930)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. Statutory information

Frog Bakery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13362930

Registered office: 44 Peckham Road
London
SE5 8PX

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.
Plant and machinery - 33% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Frog Bakery Ltd (Registered number: 13362930)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

2. Accounting policies - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2024 - 10 ) .

4. Tangible fixed assets
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 May 2024 74,695 678 75,373
Additions 6,181 4,363 10,544
At 30 April 2025 80,876 5,041 85,917
Depreciation
At 1 May 2024 52,571 278 52,849
Charge for year 26,382 1,067 27,449
At 30 April 2025 78,953 1,345 80,298
Net book value
At 30 April 2025 1,923 3,696 5,619
At 30 April 2024 22,124 400 22,524

Frog Bakery Ltd (Registered number: 13362930)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 3,386 1,011
Other debtors 9,700 14,392
Directors' current accounts - 2,307
VAT 1,758 7,456
14,844 25,166

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Bank loans and overdrafts 1,221 1,221
Trade creditors 7,545 -
Corporation tax 50,946 25,734
Social security and other taxes 6,016 2,892
Other creditors 1,213 1,012
Directors' current accounts 56,002 56,001
Accrued expenses 15,187 -
138,130 86,860

7. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Bank loans - 1-2 years - 7,274

8. Ultimate controlling party

The ultimate controlling party is is the directors together.