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Registered Number: 15377808
England and Wales
LITTLE FROG FILMS LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Little Frog Films Ltd Contents Page For the year ended 31 December 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Little Frog Films Ltd Company Information For the year ended 31 December 2025
Director | Catherine Mountford
Registered Number | 15377808
Registered Office | The End House, Grove Road High Wycombe Buckinghamshire HP12 4DW
Accountants | WallsMan Creative Limited Unit 14, Princeton Mews 167 London Road Kingston upon Thames KT2 6PT
1

Little Frog Films Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,158 |  | 1,205
|  | 1,158 |  | 1,205
Current assets |  |  |
Cash at bank and in hand |  | 16,614 |  | 60,537
Creditors: amount falling due within one year | 4 | (659) |  | (20,588)
Net current assets |  | 15,955 |  | 39,949
Total assets less current liabilities |  | 17,113 |  | 41,154
Provisions for liabilities | 5 | (220) |  | (269)
Net assets |  | 16,893 |  | 40,885
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 16,892 |  | 40,884
Shareholders' funds |  | 16,893 |  | 40,885
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 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, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 03 February 2026 and were signed by:
------------------------------- Catherine Mountford Director
2

Little Frog Films Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information Little Frog Films Ltd is a private company, limited by shares, registered in England and Wales, registration number 15377808, registration address The End House, Grove Road, High Wycombe, Buckinghamshire, HP12 4DW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 1,607 |  | - |  | 1,607
Additions | - |  | 338 |  | 338
Disposals | - |  | - |  | -
At 31 December 2025 | 1,607 |  | 338 |  | 1,945
Depreciation
At 01 January 2025 | 402 |  | - |  | 402
Charge for year | 301 |  | 84 |  | 385
On disposals | - |  | - |  | -
At 31 December 2025 | 703 |  | 84 |  | 787
Net book values
Closing balance as at 31 December 2025 | 904 |  | 254 |  | 1,158
Opening balance as at 01 January 2025 | 1,205 |  | - |  | 1,205
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 0 |  | 20,103
PAYE & Social Security | 36 |  | 0
Accrued Expenses | 0 |  | 174
Directors' Current Accounts | 623 |  | 311
| 659 |  | 20,588
5. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 220 |  | 269
| 220 |  | 269
3