Company registration number 09075167 (England and Wales)
Frog Education Group Limited
FINANCIAL STATEMENTS
for the year ended 30 June 2025
PAGES FOR FILING WITH REGISTRAR
Frog Education Group Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Frog Education Group Limited
Statement Of Financial Position
as at 30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
14,028
14,028
Capital and reserves
Called up share capital
14,155
14,155
Share premium account
449,520
449,520
Capital redemption reserve
258
258
Profit and loss reserves
(449,905)
(449,905)
Total equity
14,028
14,028

The notes on pages 2 to 4 form part of these financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 August 2025 and are signed on its behalf by:
G J Davies
Director
Company registration number 09075167 (England and Wales)
Frog Education Group Limited
Notes to the financial statements
for the year ended 30 June 2025
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 40 1 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Goodwill is fully amortised.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
Frog Education Group Limited
Notes to the financial statements (continued)
for the year ended 30 June 2025
- 3 -
3
Intangible fixed assets
Total
£
Cost
At 1 July 2024 and 30 June 2025
2,086,113
Amortisation and impairment
At 1 July 2024 and 30 June 2025
2,086,113
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
14,028
14,028

The above investment is related to the investment in Frog Education Limited which is a 100% subsidiary of Frog Education Group Limited.

5
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Charles R Moorby
Statutory Auditor:
B M Howarth Ltd
Date of audit report:
22 August 2025
6
Parent company
Frog Education Group Limited
Notes to the financial statements (continued)
for the year ended 30 June 2025
6
Parent company
(continued)
- 4 -

The ultimate controlling party of Frog Education Group Limited is considered to be the Yeoh family by virtue of its control of Yeoh Tiong Lay & Sons Family Holdings Limited, a company incorporated in Jersey and the ultimate parent company of Frog Education Group Limited. The immediate parent company is YTL Power Investments Limited.

The smallest and largest group for which consolidated accounts including Frog Education Group Limited are prepared is that headed by YTL Power International Berhad, a company listed in Malaysia. The accounts are publicly available and can be obtained from the company's registered office, 11th Floor, Yeoh Tiong Lay Plaza, 55 Jalan Bukit Bintang, 55100 Kuala Lumpar, Malaysia.

7
Company information

Frog Education Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bowling Mill, 2nd Floor West, Dean Clough, Halifax, West Yorkshire, HX3 5AX.

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