ACCOUNTS - Final Accounts

Registered number: 15558365

REDFROG PROPERTY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

REDFROG PROPERTY LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF REDFROG PROPERTY LIMITED
FOR THE PERIOD ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of REDFROG PROPERTY LIMITED for the period ended 31 March 2025 which comprise the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of REDFROG PROPERTY LIMITED in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of REDFROG PROPERTY LIMITED and state those matters that we have agreed to state to the director of REDFROG PROPERTY LIMITED in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than REDFROG PROPERTY LIMITED and its director for our work or for this report.

It is your duty to ensure that REDFROG PROPERTY LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of REDFROG PROPERTY LIMITED. You consider that REDFROG PROPERTY LIMITED is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of REDFROG PROPERTY LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thakur-Chabert Limited

Chartered Certified Accountants

7A Vine Street

Uxbridge

UB8 1QE

6 December 2025

Page 1

REDFROG PROPERTY LIMITED

REGISTERED NUMBER: 15558365

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Tangible assets	4		24,460
Investment property			12,393,947
			12,418,407
Current assets
Debtors: amounts falling due after more than one year	6	8,000
Debtors: amounts falling due within one year	6	285,999
Cash at bank and in hand	7	124,278
		418,277
Creditors: amounts falling due within one year	8	(7,219,068)
Net current (liabilities)/assets			(6,800,791)
Total assets less current liabilities			5,617,616
Creditors: amounts falling due after more than one year			(6,000,000)

Net (liabilities)/assets			(382,384)

Capital and reserves
Called up share capital			1,000
Profit and loss account			(383,384)
			(382,384)

Page 2

REDFROG PROPERTY LIMITED

REGISTERED NUMBER: 15558365

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 December 2025.

T KNYSH

Director

The notes on pages 5 to 9 form part of these financial statements.

Page 3

REDFROG PROPERTY LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 MARCH 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the period
Loss for the period	-	(383,384)	(383,384)
Total comprehensive income for the period	-	(383,384)	(383,384)
Contributions by and distributions to owners
Shares issued during the period	1,000	-	1,000
At 31 March 2025	1,000	(383,384)	(382,384)

The notes on pages 5 to 9 form part of these financial statements.

Page 4

REDFROG PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

The company is a private company by shares, incorporated in England and Wales. The registered office
address is 41 Frognal, London, England, NW3 6YD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

REDFROG PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings

20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1.

Page 6

REDFROG PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Tangible fixed assets

		Fixtures and fittings
		£
	Cost or valuation
	Additions	25,303
	At 31 March 2025	25,303
	Depreciation
	Charge for the period on owned assets	843
	At 31 March 2025	843
	Net book value
	At 31 March 2025	24,460

5.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	12,393,947
	At 31 March 2025	12,393,947

The 2025 valuations were made by the directors, on an open market value for existing use basis.

6.	Debtors
		2025
		£

	Due after more than one year
	Other debtors	8,000

Page 7

REDFROG PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

6.Debtors (continued)

		8,000

					2025
					£

	Due within one year
	Other debtors	281,199
	Prepayments and accrued income	4,800
		285,999

7.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	124,278
		124,278

8.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	53,128
	Other creditors	7,165,940
		7,219,068

The bank loan is secured by way of a fixed and floating charge over the assets of the company.

9.	Creditors: Amounts falling due after more than one year
		2025
		£

	Bank loans	6,000,000
		6,000,000

Page 8

REDFROG PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

10.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£



	Amounts falling due 2-5 years
	Bank loans	6,000,000
		6,000,000

		6,000,000

Page 9