2024-11-01 2025-10-31 false Capium Accounts Production 1.1 11622270 2024-11-01 2025-10-31 11622270 bus:FullAccounts 2024-11-01 2025-10-31 11622270 bus:FRS102 2024-11-01 2025-10-31 11622270 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11622270 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11622270 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11622270 2024-11-01 2025-10-31 11622270 2025-10-31 11622270 bus:RegisteredOffice 2024-11-01 2025-10-31 11622270 core:WithinOneYear 2025-10-31 11622270 core:AfterOneYear 2025-10-31 11622270 1 2024-11-01 2025-10-31 11622270 bus:Director1 2024-11-01 2025-10-31 11622270 bus:Director1 2025-10-31 11622270 bus:Director1 2023-11-01 2024-10-31 11622270 bus:Director2 2024-11-01 2025-10-31 11622270 bus:Director2 2025-10-31 11622270 bus:Director2 2023-11-01 2024-10-31 11622270 2023-11-01 11622270 bus:LeadAgentIfApplicable 2024-11-01 2025-10-31 11622270 2023-11-01 2024-10-31 11622270 2024-10-31 11622270 core:WithinOneYear 2024-10-31 11622270 core:AfterOneYear 2024-10-31 11622270 bus:EntityAccountantsOrAuditors 2023-11-01 2024-10-31 11622270 core:LandBuildings 2024-11-01 2025-10-31 11622270 core:LandBuildings 2025-10-31 11622270 core:LandBuildings 2024-10-31 11622270 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-10-31 11622270 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-10-31 11622270 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 11622270 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 11622270 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 11622270 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 11622270 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 11622270 core:Non-currentFinancialInstruments 2025-10-31 11622270 core:Non-currentFinancialInstruments 2024-10-31 11622270 core:ShareCapital 2025-10-31 11622270 core:ShareCapital 2024-10-31 11622270 core:RevaluationReserve 2025-10-31 11622270 core:RevaluationReserve 2024-10-31 11622270 core:RetainedEarningsAccumulatedLosses 2025-10-31 11622270 core:RetainedEarningsAccumulatedLosses 2024-10-31 11622270 core:ShareCapitalOrdinaryShares 2024-11-01 11622270 core:ShareCapitalOrdinaryShares 2023-11-01 11622270 core:ShareCapitalOrdinaryShares 2024-11-01 2025-10-31 11622270 core:ShareCapitalOrdinaryShares 2023-11-01 2024-10-31 11622270 core:ShareCapitalOrdinaryShares 2025-10-31 11622270 core:ShareCapitalOrdinaryShares 2024-10-31 11622270 core:RevaluationReserve 2024-11-01 11622270 core:RevaluationReserve 2023-11-01 11622270 core:RevaluationReserve 2024-11-01 2025-10-31 11622270 core:RevaluationReserve 2023-11-01 2024-10-31 11622270 core:RevaluationReserve 2025-10-31 11622270 core:RevaluationReserve 2024-10-31 11622270 core:RetainedEarningsAccumulatedLosses 2024-11-01 11622270 core:RetainedEarningsAccumulatedLosses 2023-11-01 11622270 core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 11622270 core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 11622270 core:RetainedEarningsAccumulatedLosses 2025-10-31 11622270 core:RetainedEarningsAccumulatedLosses 2024-10-31 11622270 dpl:Item1 2024-11-01 11622270 dpl:Item1 2025-10-31 11622270 dpl:Item1 2023-11-01 11622270 dpl:Item1 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 11622270
England and Wales
Unaudited Financial Statements
for the year ended 31 October 2025
for
FROG STREET DEVELOPMENTS LIMITED

Frog Street Developments Limited Contents Page For the year ended 31 October 2025
Company Information | 1
Directors' Report | 2
Income Statement | 3
Statement of Financial Position | 4
Statement of Changes in Equity | 5
Notes to the Financial Statements | 6

Frog Street Developments Limited Company Information For the year ended 31 October 2025
Directors | JWC Jenner J Jenner
Registered Number | 11622270
Registered Office | 29 Thorneycroft Lane, Downhead Park, Milton Keynes, England, MK15 9BB Milton Keynes England MK15 9BB
Accountants | Blockworks
1

Frog Street Developments Limited Directors' Report For the year ended 31 October 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 October 2025 Principal activities The company's principal activity during the year is classified under SIC code 68209, which covers the other letting and operating of own or leased real estate. Directors The directors who served the company throughout the year were as follows:
JWC Jenner
J Jenner
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- JWC Jenner Director
Date approved: 17 July 2026 2

Frog Street Developments Limited Income Statement For the year ended 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 85,200 |  | 80,885
Gross profit |  | 85,200 |  | 80,885
Administrative expenses |  | (3,537) |  | (5,982)
Operating profit |  | 81,663 |  | 74,903
Other interest receivable and similar income |  | 1,504 |  | 100
Interest payable and similar charges |  | (52,151) |  | (659)
Profit/(Loss) on ordinary activities before taxation |  | 31,016 |  | 74,344
Tax on profit on ordinary activities |  | (12,298) |  | (487)
Profit/(Loss) for the financial year |  | 18,718 |  | 73,857
3

Registered Number: 11622270 Frog Street Developments Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,100,000 |  | 1,100,000
|  | 1,100,000 |  | 1,100,000
Current assets |  |  |
Debtors | 4 | 11,697 |  | 8,437
Cash at bank and in hand |  | 3,863 |  | 2,467
|  | 15,560 |  | 10,904
Creditors: amount falling due within one year | 5 | (288,052) |  | (293,001)
Net current assets |  | (272,492) |  | (282,097)
Total assets less current liabilities |  | 827,508 |  | 817,903
Creditors: amount falling due after more than one year | 6 | (544,800) |  | (502,308)
Provisions for liabilities | 7 | (49,197) |  | (42,792)
Net assets |  | 233,511 |  | 272,803
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Revaluation Reserves | 8 | 351,504 |  | 351,504
Profit and loss account |  | (117,994) |  | (78,702)
Shareholders' funds |  | 233,511 |  | 272,803
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge 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 board of directors on 17 July 2026 and were signed on its behalf by:
------------------------------- JWC Jenner Director
4

Frog Street Developments Limited Statement of Changes in Equity For the year ended 31 October 2025
|  | Equity share capital |  | Revaluation reserve |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |  | £ |
At 01 November 2023 |  | 1 |  | 351,504 |  | (152,559) |  | 198,946
Profit/(Loss) for the year |  |  |  |  |  | 73,857 |  | 73,857
Total comprehensive income for the year |  | - |  | - |  | 73,857 |  | 73,857
Total investments by and distributions to owners |  | - |  | - |  | - |  | -
At 31 October 2024 |  | 1 |  | 351,504 |  | (78,702) |  | 272,803
At 01 November 2024 |  | 1 |  | 351,504 |  | (136,712) |  | 214,793
Profit/(Loss) for the year |  |  |  |  |  | 18,718 |  | 18,718
Total comprehensive income for the year |  | - |  | - |  | 18,718 |  | 18,718
Total investments by and distributions to owners |  | - |  | - |  | - |  | -
At 31 October 2025 |  | 1 |  | 351,504 |  | (117,994) |  | 233,511
5

Frog Street Developments Limited Notes to the Financial Statements For the year ended 31 October 2025
General Information Frog Street Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 11622270, registration address 29 Thorneycroft Lane, Downhead Park, Milton Keynes, England, MK15 9BB, Milton Keynes, England, MK15 9BB. 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. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted 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: Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Total
| £ |  | £
At 01 November 2024 | 1,100,000 |  | 1,100,000
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 1,100,000 |  | 1,100,000
Depreciation
At 01 November 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 October 2025 | - |  | -
Net book values
Closing balance as at 31 October 2025 | 1,100,000 |  | 1,100,000
Opening balance as at 01 November 2024 | 1,100,000 |  | 1,100,000
The net book value of Land and Buildings includes £ 1,100,000 (2024 £1,100,000) in respect of assets leased under finance leases or hire purchase contracts.
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | 0 |  | 4,183
VAT | 1,156 |  | 613
| 1,156 |  | 4,796
4. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 10,541 |  | 3,641
| 10,541 |  | 3,641
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Cliff Gardens Loan | 13,906 |  | 23,906
Clifton Road Exeter 2 Loan | 212,173 |  | 212,173
Evesham Street Loan | 50,587 |  | 50,587
Exeter City Car Parking loan | 5,492 |  | 5,492
Newcombes Crediton Loan | 0 |  | 354
Corporation Tax | 5,893 |  | 487
Other Creditors | 1 |  | 2
| 288,052 |  | 293,001
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Mortgage - Cambridge and Counties | 533,967 |  | 471,475
Lloyds- BBL Loan | 10,833 |  | 30,833
| 544,800 |  | 502,308
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 49,197 |  | 42,792
| 49,197 |  | 42,792
8. | Revaluation Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation Reserve b/fwd | 351,504 |  | 351,504
| 351,504 |  | 351,504
6