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Registered number: 08313431
Frog Financial Management Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Craig Scott
Mrs Ruth Scott
Company Number 08313431
Registered Office 1 Burkes Parade
Beaconsfield
HP9 1NN
Accountants CS Scott Accounting LLP
Suite 1, Hardy House
Northbridge Road
Berkhamsted
HP4 1EF
Page 1
Page 2
Accountant's Report
Report of the Accountant to the directors of Frog Financial Management Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
CS Scott Accounting LLP
19th December 2025
CS Scott Accounting LLP
Suite 1, Hardy House
Northbridge Road
Berkhamsted
HP4 1EF
Page 2
Page 3
Balance Sheet
Registered number: 08313431
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 421 600
421 600
CURRENT ASSETS
Debtors 6 192,392 223,834
Cash at bank and in hand 132,493 100,278
324,885 324,112
Creditors: Amounts Falling Due Within One Year 7 (20,686 ) (30,365 )
NET CURRENT ASSETS (LIABILITIES) 304,199 293,747
TOTAL ASSETS LESS CURRENT LIABILITIES 304,620 294,347
NET ASSETS 304,620 294,347
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 304,520 294,247
SHAREHOLDERS' FUNDS 304,620 294,347
For the year ending 31 March 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Craig Scott
Director
19th December 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Frog Financial Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08313431 . The registered office is 1 Burkes Parade, Beaconsfield, HP9 1NN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Over 4 years
Fixtures & Fittings Over 4 years
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 6)
4 6
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2024 33,613 2,816 36,429
As at 31 March 2025 33,613 2,816 36,429
Amortisation
As at 1 April 2024 33,613 2,816 36,429
As at 31 March 2025 33,613 2,816 36,429
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 - - -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 6,086 4,894 10,980
As at 31 March 2025 6,086 4,894 10,980
Depreciation
As at 1 April 2024 5,574 4,806 10,380
Provided during the period 149 30 179
As at 31 March 2025 5,723 4,836 10,559
Net Book Value
As at 31 March 2025 363 58 421
As at 1 April 2024 512 88 600
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,786 9,808
Other debtors 51,039 122,736
52,825 132,544
Due after more than one year
Amounts owed by group undertakings 139,567 91,290
192,392 223,834
Page 5
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 96 1,323
Bank loans and overdrafts 11,505 22,154
Other creditors 171 1,814
Taxation and social security 8,914 5,074
20,686 30,365
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6