Blue Frog Scientific Group Limited Accounts






Blue Frog Scientific Group Limited

	Company No. SC636257
		Information for Filing with The Registrar
		30 September 2025

at	30 September 2025
Company No.		SC636257	Notes	2025	2024
				£	£
Fixed assets



	Investments		4	9,286	9,286
				9,286	9,286
Current assets

	Debtors		5	34,953	35,689

	Cash at bank and in hand			54	54
				35,007	35,743
Creditors: Amount falling due within one year			6	(40,485)	(40,509)
Net current liabilities				(5,478)	(4,766)
Total assets less current liabilities				3,808	4,520




Net assets				3,808	4,520

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		8	3,708	4,420

Total equity				3,808	4,520



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 28 November 2025 and signed on its behalf by:
D.S. Carson
Director
28 November 2025

for the year ended 30 September 2025

General information

Blue Frog Scientific Group Limited is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC636257

Its registered office is:

3B Ormiston Terrace

Edinburgh

EH12 7SJ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover represents the value, net of value added tax and discounts, of management services provided to group subsidiary companies adjusted for opening and closing accrued or deferred income in respect of un-invoiced fees at the year end. Turnover in respect of on-going services is recognised by reference to the stage of completion.

Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation
		At 1 October 2024	9,286	9,286



		At 30 September 2025	9,286	9,286
		Provisions/Impairment





		Net book values
		At 30 September 2025	9,286	9,286
		At 30 September 2024	9,286	9,286

5	Debtors
			2025	2024
			£	£

		Amounts owed by group undertakings	34,953	35,689






			34,953	35,689

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	38,755	38,839


		Accruals and deferred income	1,730	1,670
			40,485	40,509

Share Capital

The company has 100 fully paid ordinary £1 share in issue.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.