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Company Registration No. 09119882 (England and Wales)
GREEN FROG UTILITIES LIMITED
Financial Statements
for the Period from 01 June 2024 to 31 May 2025

GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

Company Information

Company Details
Company Number 09119882
Registered Office Unit 4 Ninian Park
Ninian Way
Tamworth
Staffordshire
B77 5ES
Directors
Directors who held office during the period were:
J A Bourne   
C H Crackle   
M W Jones   
C MacPherson   
J W K Taylor   
L J Naughton Resigned   24/01/2025
L M Place Resigned   14/02/2025
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GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

Statement of Financial Position

12345678910
Notes 2025 2024
£ £
Fixed Assets
Intangible assets 5 - 1,166
Tangible assets 6 11,087 21,907
Investments 7 859 990
Current Assets
Stocks 59,474 18,284
Debtors due 189,944 551,251
Cash at bank and in hand 141,587 146,423
391,005 715,958
Creditors
Amount falling due within one year (421,241) (614,862)
Net Current Assets (30,236) 101,096
Total Assets less current liabilities (18,290) 125,159
Creditors due after more than one year (296,000) -
Provision for liabilities (2,753) (2,753)
Net Assets (317,043) 122,406
Capital and Reserves
Called up Share Capital 587 687
Capital Redemption Reserve 888 888
Retained earnings at end of year (318,518) 120,831
Shareholder funds (317,043) 122,406
For the year ending 31/05/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 21 May 2026
C MacPherson
Company Registration No. 09119882
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GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

Notes to the Accounts

1. Statutory Information
GREEN FROG UTILITIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09119882.
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.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates, and is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer and can be measured reliably.Where project revenues are represented, the proportionate costs incurred up that date are recognised.
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GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

Notes to the Accounts

Current Tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.Current or deferred taxation assets and liabilities are not discounted.Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Tangible Fixed Asset Policy
Depreciation is provided at the following annual rates in order to write off each asset over itsestimated useful life.Plant and machinery - 20% on cost Motor vehicles - 20% on costOffice equipment - 20% on costFixtures and fittings - 20% on costThe gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
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GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

Notes to the Accounts

Stock
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.
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GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 16
2024 25
4. Principal Activity
The principal activity of the company is that of gas connections and other utility infrastructure.
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GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/06/2024 6,645 6,645
Additions - -
Disposals (6,645) (6,645)
Revaluations - -
At 31/05/2025 - -
Amortisation
At 01/06/2024 5,479 5,479
Charge for the Year - -
On Disposals (5,479) (5,479)
Other increases/(decreases) - -
At end of period - -
Net book value
At 31/05/2025 - -
At 31/05/2024 1,166 1,166
6. Fixed Assets
Plant and Machinery Motor Vehicles Fixtures and Fittings Computer Equipment Total
Cost or valuation £ £ £ £ £
At 01/06/2024 33,144 1,779 2,715 9,371 47,009
Additions 1,000 - - 1,500 2,500
Disposals (18,125) (1,779) - - (19,904)
At 31/05/2025 16,019 - 2,715 10,871 29,605
Depreciation
At 01/06/2024 16,923 534 158 7,487 25,102
Charge for the year 5,330 207 543 951 7,031
Disposals (12,874) (741) - - (13,615)
At 31/05/2025 9,379 - 701 8,438 18,518
Net Book Value
At 31/05/2025 6,640 - 2,014 2,433 11,087
At 31/05/2024 16,221 1,245 2,557 1,884 21,907
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GREEN FROG UTILITIES LIMITED

Financial Statements for the period ending 31 May 2025

Notes to the Accounts

7. Investments
Investments in Subsidiaries Other Investments - Listed Other Investments -Unlisted Total
£ £ £ £
Valuation at 01/06/2024 990 - - 990
Additions - - - -
Disposals (131) - - (131)
Adjustments - - - -
Valuation at 31/05/2025 859 - - 859
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