REGISTERED NUMBER: 05450675 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

FROGGLE LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

1,652

1,974

Current assets

Debtors

5

14,472

16,469

Cash at bank

26

300

14,498

16,769

Creditors

Amounts falling due within one year

6

15,407

15,632

Net current (liabilities)/assets

(909

)

1,137

Total assets less current liabilities

743

3,111

Creditors

Amounts falling due after more than one year

7

(384

)

(2,685

)

Provisions for liabilities

8

(281

)

(375

)

Net assets

78

51

Capital and reserves

Called up share capital

9

3

3

Retained earnings

75

48

Shareholders' funds

78

51

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

Mrs F Nisi - Director

1.	Statutory information

Froggle Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05450675. The registered office is 7 & 8 Church Street, Wimborne, Dorset BH21 1JH and business address is 138 Bridle Way, Wimborne, Dorset BH21 2UX.

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 amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 taxation

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

1,499

21,417

679

23,595

Additions

229

-

-

229

At 31 March 2025

1,728

21,417

679

23,824

Depreciation

At 1 April 2024

1,254

19,809

558

21,621

Charge for year

118

402

31

551

At 31 March 2025

1,372

20,211

589

22,172

Net book value

At 31 March 2025

356

1,206

90

1,652

At 31 March 2024

245

1,608

121

1,974

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

2,867

3,217

Other debtors

114

114

Directors' current accounts

11,491

13,138

14,472

16,469

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

10,411

10,262

Tax

2,171

2,496

VAT

647

798

Accruals and deferred income

2,178

2,076

15,407

15,632

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

384

2,307

Bank loans - 2-5 years

-

378

384

2,685

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

281

375

Deferred

tax

£

Balance at 1 April 2024

375

Provided during year

(94

)

Balance at 31 March 2025

281

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

1

Non Voting "B"

£1

1

1

3

3

10.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr R Nisi and Mrs F Nisi

Balance outstanding at start of year

13,138

14,368

Amounts advanced

17,909

19,540

Amounts repaid

(19,556

)

(20,770

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,491

13,138

At the balance sheet date the Directors owed the company £11,491 (2024: £13,138). The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

11.	Ultimate controlling party

The Company is controlled by the Directors, Mr R Nisi & Mrs F Nisi, who own 100% of the issued share capital with voting rights.