REGISTERED NUMBER: 07278709 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

THE FROG SQUAD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I R Munro

Mr L Munro

Miss A J Munro

SECRETARY:

Mr I R Munro

REGISTERED OFFICE:

Munro Business Park

Marton Road

Birdingbury

Nr Rugby

CV23 8EH

REGISTERED NUMBER:

07278709 (England and Wales)

ACCOUNTANTS:

Pentlands Accountants and advisors Ltd

Chartered Certified Accountants

and Registered Auditors

3 & 4 Pegasus House

Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

FIXED ASSETS

Intangible assets

4

14,225

17,071

Tangible assets

5

1,452,993

1,318,809

1,467,218

1,335,880

CURRENT ASSETS

Debtors

6

962,688

1,134,360

Cash at bank and in hand

241,367

370,978

1,204,055

1,505,338

CREDITORS

Amounts falling due within one year

7

183,954

484,452

NET CURRENT ASSETS

1,020,101

1,020,886

TOTAL ASSETS LESS CURRENT LIABILITIES

2,487,319

2,356,766

PROVISIONS FOR LIABILITIES

363,248

329,702

NET ASSETS

2,124,071

2,027,064

CAPITAL AND RESERVES

Called up share capital

106

106

Retained earnings

2,123,965

2,026,958

SHAREHOLDERS' FUNDS

2,124,071

2,027,064

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

Mr I R Munro - Director

1.	STATUTORY INFORMATION

The Frog Squad Ltd is a private company, limited by shares , registered in England and Wales. 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

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

-

20% on cost and 12.5% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on cost and 20% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 25 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

56,902

AMORTISATION

At 1 July 2024

39,831

Amortisation for year

2,846

At 30 June 2025

42,677

NET BOOK VALUE

At 30 June 2025

14,225

At 30 June 2024

17,071

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 July 2024

15,704

63,810

904,571

Additions

-

-

566,169

Disposals

-

-

-

At 30 June 2025

15,704

63,810

1,470,740

DEPRECIATION

At 1 July 2024

-

60,806

430,466

Charge for year

-

751

150,132

Eliminated on disposal

-

-

-

At 30 June 2025

-

61,557

580,598

NET BOOK VALUE

At 30 June 2025

15,704

2,253

890,142

At 30 June 2024

15,704

3,004

474,105

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

25,680

1,321,922

51,509

2,383,196

Additions

2,115

-

1,929

570,213

Disposals

-

(196,102

)

-

(196,102

)

At 30 June 2025

27,795

1,125,820

53,438

2,757,307

DEPRECIATION

At 1 July 2024

21,130

504,657

47,328

1,064,387

Charge for year

1,333

210,825

4,036

367,077

Eliminated on disposal

-

(127,150

)

-

(127,150

)

At 30 June 2025

22,463

588,332

51,364

1,304,314

NET BOOK VALUE

At 30 June 2025

5,332

537,488

2,074

1,452,993

At 30 June 2024

4,550

817,265

4,181

1,318,809

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

340,901

541,536

Amounts owed by associates

371,836

385,000

Other debtors

193,138

163,255

905,875

1,089,791

Amounts falling due after more than one year:

Other debtors

56,813

44,569

Aggregate amounts

962,688

1,134,360

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

80,176

246,575

Taxation and social security

98,211

151,330

Other creditors

5,567

86,547

183,954

484,452

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr I R Munro.