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REGISTERED NUMBER: 13040230 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| RESERVOIR FROGS LIMITED |

RESERVOIR FROGS LIMITED (REGISTERED NUMBER: 13040230)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

RESERVOIR FROGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | J D Bluck

| Mrs S Bluck

| REGISTERED OFFICE: | Briar House

| Nash Street

| Golden Cross

| Hailsham

| East Sussex

| BN27 4AB

| REGISTERED NUMBER: | 13040230 (England and Wales)

| ACCOUNTANTS: | Watson Associates (Professional Services) Limited

| 30 - 34 North Street

| Hailsham

| East Sussex

| BN27 1DW

RESERVOIR FROGS LIMITED (REGISTERED NUMBER: 13040230)

BALANCE SHEET

30 NOVEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,291 |  | 2,764 |  |

Investment property | 5 | 436,250 |  | 436,250 |  |

438,541 |  | 439,014 |  |

CURRENT ASSETS

Cash at bank | 10,871 |  | 3,675 |  |

CREDITORS

Amounts falling due within one year | 6 | (367,277 | ) | (373,031 | ) |

NET CURRENT LIABILITIES | (356,406 | ) | (369,356 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 82,135 |  | 69,658 |  |

PROVISIONS FOR LIABILITIES | (12,777 | ) | (12,896 | ) |

NET ASSETS | 69,358 |  | 56,762 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Fair value reserve | 8 | 37,500 |  | 37,500 |  |

Retained earnings | 31,758 |  | 19,162 |  |

SHAREHOLDERS' FUNDS | 69,358 |  | 56,762 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

RESERVOIR FROGS LIMITED (REGISTERED NUMBER: 13040230)

BALANCE SHEET - continued

30 NOVEMBER 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 Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

J D Bluck - Director

RESERVOIR FROGS LIMITED (REGISTERED NUMBER: 13040230)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Reservoir Frogs 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 as modified by the revaluation of certain assets.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

| Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| 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.

RESERVOIR FROGS LIMITED (REGISTERED NUMBER: 13040230)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024

| and 30 November 2025 | 1,200 |  | 2,396 |  | 3,596 |  |

| DEPRECIATION

| At 1 December 2024 | 40 |  | 792 |  | 832 |  |

| Charge for year | 232 |  | 241 |  | 473 |  |

| At 30 November 2025 | 272 |  | 1,033 |  | 1,305 |  |

| NET BOOK VALUE

| At 30 November 2025 | 928 |  | 1,363 |  | 2,291 |  |

| At 30 November 2024 | 1,160 |  | 1,604 |  | 2,764 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 436,250 |  |

| NET BOOK VALUE

| At 30 November 2025 | 436,250 |  |

| At 30 November 2024 | 436,250 |  |

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2024 | 50,000 |  |

| Cost | 386,250 |  |

436,250 |  |

RESERVOIR FROGS LIMITED (REGISTERED NUMBER: 13040230)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,946 |  | - |  |

| Other creditors | 364,331 |  | 373,031 |  |

367,277 |  | 373,031 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 50 | Ordinary A | £1 | 50 |  | 50 |  |

| 50 | Ordinary B | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 December 2024

| and 30 November 2025 | 37,500 |  |