IRIS Accounts Production v25.4.12.37 06790144 director 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06790144 2024-06-30 06790144 2025-06-30 06790144 2024-07-01 2025-06-30 06790144 2023-06-30 06790144 2023-07-01 2024-06-30 06790144 2024-06-30 06790144 ns15:EnglandWales 2024-07-01 2025-06-30 06790144 ns14:PoundSterling 2024-07-01 2025-06-30 06790144 ns10:Director1 2024-07-01 2025-06-30 06790144 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06790144 ns10:SmallEntities 2024-07-01 2025-06-30 06790144 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06790144 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 06790144 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06790144 ns10:FullAccounts 2024-07-01 2025-06-30 06790144 1 2024-07-01 2025-06-30 06790144 ns10:RegisteredOffice 2024-07-01 2025-06-30 06790144 ns5:CurrentFinancialInstruments 2025-06-30 06790144 ns5:CurrentFinancialInstruments 2024-06-30 06790144 ns5:Non-currentFinancialInstruments 2025-06-30 06790144 ns5:Non-currentFinancialInstruments 2024-06-30 06790144 ns5:ShareCapital 2025-06-30 06790144 ns5:ShareCapital 2024-06-30 06790144 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 06790144 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 06790144 ns5:NetGoodwill 2024-07-01 2025-06-30 06790144 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 06790144 ns5:PlantMachinery 2024-07-01 2025-06-30 06790144 ns5:MotorVehicles 2024-07-01 2025-06-30 06790144 ns5:ComputerEquipment 2024-07-01 2025-06-30 06790144 ns5:NetGoodwill 2024-06-30 06790144 ns5:NetGoodwill 2025-06-30 06790144 ns5:NetGoodwill 2024-06-30 06790144 ns5:LandBuildings 2024-06-30 06790144 ns5:PlantMachinery 2024-06-30 06790144 ns5:FurnitureFittings 2024-06-30 06790144 ns5:LandBuildings 2024-07-01 2025-06-30 06790144 ns5:FurnitureFittings 2024-07-01 2025-06-30 06790144 ns5:LandBuildings 2025-06-30 06790144 ns5:PlantMachinery 2025-06-30 06790144 ns5:FurnitureFittings 2025-06-30 06790144 ns5:LandBuildings 2024-06-30 06790144 ns5:PlantMachinery 2024-06-30 06790144 ns5:FurnitureFittings 2024-06-30 06790144 ns5:MotorVehicles 2024-06-30 06790144 ns5:ComputerEquipment 2024-06-30 06790144 ns5:MotorVehicles 2025-06-30 06790144 ns5:ComputerEquipment 2025-06-30 06790144 ns5:MotorVehicles 2024-06-30 06790144 ns5:ComputerEquipment 2024-06-30 06790144 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-06-30 06790144 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-30 06790144 ns5:LeasedAssetsHeldAsLessee 2024-06-30 06790144 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-06-30 06790144 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-06-30 06790144 ns5:LeasedAssetsHeldAsLessee 2025-06-30 06790144 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-07-01 2025-06-30 06790144 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-01 2025-06-30 06790144 ns5:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 06790144 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-06-30 06790144 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-30 06790144 ns5:LeasedAssetsHeldAsLessee 2024-06-30 06790144 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 06790144 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: 06790144 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

FROGHEATH LIMITED

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

FROGHEATH LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | S Moody

| REGISTERED OFFICE: | Frogheath Nursery

| Willingford Lane

| BURWASH WEALD

| East Sussex

| TN19 7HR

| REGISTERED NUMBER: | 06790144 (England and Wales)

| ACCOUNTANTS: | Wells Associates

| Ground Floor Oakhurst House

| 77 Mount Ephraim

| Tunbridge Wells

| Kent

| TN4 8BS

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 168,871 |  | 178,558 |  |

168,871 |  | 178,558 |  |

CURRENT ASSETS

Inventories | 13,000 |  | 13,000 |  |

Debtors | 6 | 114,789 |  | 134,460 |  |

Cash at bank and in hand | 106,096 |  | 78,820 |  |

233,885 |  | 226,280 |  |

CREDITORS

Amounts falling due within one year | 7 | (161,041 | ) | (193,374 | ) |

NET CURRENT ASSETS | 72,844 |  | 32,906 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 241,715 |  | 211,464 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,667 | ) | (18,538 | ) |

PROVISIONS FOR LIABILITIES | (12,702 | ) | (12,784 | ) |

NET ASSETS | 227,346 |  | 180,142 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 227,246 |  | 180,042 |  |

SHAREHOLDERS' FUNDS | 227,346 |  | 180,142 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

STATEMENT OF FINANCIAL POSITION - continued

30 JUNE 2025

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 31 January 2026 and were signed by:

S Moody - Director

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Frogheath Limited 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

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | in accordance with the property

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33.33% on cost

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 12 (2024 - 19 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 165,400 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 165,400 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 July 2024 | 112,829 |  | 269,952 |  | 10,342 |  |

| Additions | - |  | 1,836 |  | - |  |

| At 30 June 2025 | 112,829 |  | 271,788 |  | 10,342 |  |

| DEPRECIATION

| At 1 July 2024 | 30,537 |  | 211,315 |  | 7,982 |  |

| Charge for year | 4,514 |  | 15,117 |  | 590 |  |

| At 30 June 2025 | 35,051 |  | 226,432 |  | 8,572 |  |

| NET BOOK VALUE

| At 30 June 2025 | 77,778 |  | 45,356 |  | 1,770 |  |

| At 30 June 2024 | 82,292 |  | 58,637 |  | 2,360 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 127,423 |  | 6,106 |  | 526,652 |  |

| Additions | 20,395 |  | 3,459 |  | 25,690 |  |

| At 30 June 2025 | 147,818 |  | 9,565 |  | 552,342 |  |

| DEPRECIATION

| At 1 July 2024 | 92,501 |  | 5,759 |  | 348,094 |  |

| Charge for year | 13,829 |  | 1,327 |  | 35,377 |  |

| At 30 June 2025 | 106,330 |  | 7,086 |  | 383,471 |  |

| NET BOOK VALUE

| At 30 June 2025 | 41,488 |  | 2,479 |  | 168,871 |  |

| At 30 June 2024 | 34,922 |  | 347 |  | 178,558 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 79,560 |  | 24,995 |  | 104,555 |  |

| Transfer to ownership | (60,150 | ) | (24,995 | ) | (85,145 | ) |

| At 30 June 2025 | 19,410 |  | - |  | 19,410 |  |

| DEPRECIATION

| At 1 July 2024 | 60,946 |  | 14,450 |  | 75,396 |  |

| Charge for year | 4,653 |  | 2,636 |  | 7,289 |  |

| Transfer to ownership | (54,378 | ) | (17,086 | ) | (71,464 | ) |

| At 30 June 2025 | 11,221 |  | - |  | 11,221 |  |

| NET BOOK VALUE

| At 30 June 2025 | 8,189 |  | - |  | 8,189 |  |

| At 30 June 2024 | 18,614 |  | 10,545 |  | 29,159 |  |

FROGHEATH LIMITED (REGISTERED NUMBER: 06790144)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 49,228 |  | 94,234 |  |

| Other debtors | 65,561 |  | 40,226 |  |

114,789 |  | 134,460 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts | 7,196 |  | 18,138 |  |

| Trade creditors | 41,569 |  | 71,334 |  |

| Taxation and social security | 56,138 |  | 72,989 |  |

| Other creditors | 46,138 |  | 20,913 |  |

161,041 |  | 193,374 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 1,667 |  | 11,667 |  |

| Hire purchase contracts | - |  | 6,871 |  |

1,667 |  | 18,538 |  |