REGISTERED NUMBER: 13203293 (England and Wales)

Unaudited Financial Statements for the Year Ended 6 April 2025

for

GOLDEN FROG FILMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A J Robertson

SECRETARY:

REGISTERED OFFICE:

4 Ashcroft Road

Darlington

Co. Durham

DL3 8PD

REGISTERED NUMBER:

13203293 (England and Wales)

ACCOUNTANTS:

King Hope

31-33 Victoria Road

Darlington

Co. Durham

DL1 5SB

FIXED ASSETS

Tangible assets

4

42,872

2,921

CURRENT ASSETS

Work in progress

500

1,000

Debtors

5

1,683

583

Cash at bank

6,507

4,819

8,690

6,402

CREDITORS

Amounts falling due within one year

6

36,028

2,391

NET CURRENT (LIABILITIES)/ASSETS

(27,338

)

4,011

TOTAL ASSETS LESS CURRENT LIABILITIES

15,534

6,932

PROVISIONS FOR LIABILITIES

4,089

555

NET ASSETS

11,445

6,377

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,345

6,277

11,445

6,377

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 6 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 6 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 October 2025 and were signed by:

A J Robertson - Director

1.	STATUTORY INFORMATION

Golden Frog Films 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 represents fees for providing film production and editing services and is recognised in the period that the services were carried out.

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

-

33% straight line and 25% on reducing balance

Motor Vehicles - 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.

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 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 7 April 2024

3,910

-

3,910

Additions

4,556

37,504

42,060

At 6 April 2025

8,466

37,504

45,970

DEPRECIATION

At 7 April 2024

989

-

989

Charge for year

1,929

180

2,109

At 6 April 2025

2,918

180

3,098

NET BOOK VALUE

At 6 April 2025

5,548

37,324

42,872

At 6 April 2024

2,921

-

2,921

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,683

583

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

30,829

-

Taxation and social security

-

364

Other creditors

5,199

2,027

36,028

2,391