Registration number: 09962868

Ugly Frog Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Ugly Frog Limited

(Registration number: 09962868)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	5	3,686	2,036
Current assets
Debtors	6	168,041	161,830
Cash at bank and in hand		94,834	97,413
		262,875	259,243
Creditors: Amounts falling due within one year	7	(89,277)	(122,731)
Net current assets		173,598	136,512
Total assets less current liabilities		177,284	138,548
Provisions for liabilities		(700)	(387)
Net assets		176,584	138,161
Capital and reserves
Called up share capital		2	2
Retained earnings		176,582	138,159
Shareholders' funds		176,584	138,161

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 30 September 2025 and signed on its behalf by:
 

Dr D K Skelton Director

Ms J E Field Director

Ugly Frog Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 30 September 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Ugly Frog Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% Straight line
Motor vehicle	20% Straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

	2024 £	2023 £
Depreciation expense	1,657	1,291

Ugly Frog Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2024	5,566	22,073	27,639
Additions	3,307	-	3,307
Disposals	(2,391)	-	(2,391)
At 31 December 2024	6,482	22,073	28,555
Depreciation
At 1 January 2024	3,530	22,073	25,603
Charge for the year	1,656	-	1,656
Eliminated on disposal	(2,390)	-	(2,390)
At 31 December 2024	2,796	22,073	24,869
Carrying amount
At 31 December 2024	3,686	-	3,686
At 31 December 2023	2,036	-	2,036

6

Debtors

Current	2024 £	2023 £
Trade debtors	64,480	-
Prepayments	-	233
Other debtors	103,561	161,597
	168,041	161,830

Ugly Frog Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	8	30,822	71,869
Taxation and social security		57,896	50,399
Accruals and deferred income		559	463
		89,277	122,731

8	Loans and borrowings

Current loans and borrowings

	2024 £	2023 £
Other borrowings	30,822	71,869