REGISTERED NUMBER: 13220702 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 March 2026

for

Fat Lazy Frog Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Atkinson

J J C Moore

REGISTERED OFFICE:

Mill House

58 Guildord Street

Chertsey

KT16 9BE

REGISTERED NUMBER:

13220702 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

158,067

1,961

CURRENT ASSETS

Debtors

5

34,012

33,424

Cash at bank and in hand

97,274

203,795

131,286

237,219

CREDITORS

Amounts falling due within one year

6

238,246

201,909

NET CURRENT (LIABILITIES)/ASSETS

(106,960

)

35,310

TOTAL ASSETS LESS CURRENT LIABILITIES

51,107

37,271

PROVISIONS FOR LIABILITIES

7

7,606

-

NET ASSETS

43,501

37,271

CAPITAL AND RESERVES

Called up share capital

8

14

14

Retained earnings

9

43,487

37,257

SHAREHOLDERS' FUNDS

43,501

37,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 15 July 2026 and were signed on its behalf by:

J J C Moore - Director

1.	STATUTORY INFORMATION

Fat Lazy Frog Ltd 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

Turnover is measured at the fair value of the consideration received or receivable and is recognised as services are provided.

Tangible fixed assets

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

Improvements to property

-

25% on cost

Furniture & equipment

-

25% on cost

Motor vehicles

-

20% on cost

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.

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.

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.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Furniture

Motor

property

& equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

36,512

17,106

-

53,618

Additions

41,529

14,783

131,283

187,595

At 31 March 2026

78,041

31,889

131,283

241,213

DEPRECIATION

At 1 April 2025

36,512

15,145

-

51,657

Charge for year

10,382

4,850

16,257

31,489

At 31 March 2026

46,894

19,995

16,257

83,146

NET BOOK VALUE

At 31 March 2026

31,147

11,894

115,026

158,067

At 31 March 2025

-

1,961

-

1,961

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Prepayments

12,801

23,413

31.3.26

31.3.25

£

£

Amounts falling due after more than one year:

Other debtors

21,211

10,011

Aggregate amounts

34,012

33,424

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Corporation tax

3,768

20,151

Social security and other taxes

4,958

2,449

VAT

26,938

13,617

Directors' current accounts

123,044

113,028

Accruals and deferred income

79,538

52,664

238,246

201,909

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

7,606

-

Deferred

tax

£

Provided during year

7,606

Balance at 31 March 2026

7,606

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

7

ordinary

£1

7

7

7

ordinary

£1

7

7

14

14

9.

RESERVES

Retained

earnings

£

At 1 April 2025

37,257

Profit for the year

41,230

Dividends

(35,000

)

At 31 March 2026

43,487

10.	OTHER FINANCIAL COMMITMENTS

At 31st March 2026 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £211,000.