Frog Street Developments Limited

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

Frog Street Developments Limited
Income Statement
For the year ended 31 October 2025

	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

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

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

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.

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).

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.

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	0	4,183
VAT	1,156	613
	1,156	4,796

Debtors: amounts falling due after one year

	2025 £		2024 £
Trade Debtors	10,541		3,641
	10,541		3,641

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

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

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	49,197		42,792
	49,197		42,792

Revaluation Reserves

	2025 £		2024 £
Revaluation Reserve b/fwd	351,504		351,504
	351,504		351,504

Registered Number: 11622270
England and Wales
Unaudited Financial Statements

for the year ended 31 October 2025
for
FROG STREET DEVELOPMENTS LIMITED