Registration number: 12336542

Leapfrog Remedies Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Leapfrog Remedies Ltd

(Registration number: 12336542)
Balance Sheet as at 31 December 2025

	Note	Period ended 31 December 2025 £	Period ended 30 November 2024 £
Fixed assets
Intangible assets	4	2,037	4,070
Tangible assets	5	176	1,335
		2,213	5,405
Current assets
Stocks	6	120,897	28,671
Debtors	7	37,905	31,180
Cash at bank and in hand		463,854	365,283
		622,656	425,134
Creditors: Amounts falling due within one year	8	(291,504)	(179,346)
Net current assets		331,152	245,788
Total assets less current liabilities		333,365	251,193
Provisions for liabilities		(553)	(1,351)
Net assets		332,812	249,842
Capital and reserves
Called up share capital	9	1	1
Retained earnings		332,811	249,841
Shareholders' funds		332,812	249,842

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges her 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Leapfrog Remedies Ltd

(Registration number: 12336542)
Balance Sheet as at 31 December 2025

Approved and authorised by the director on 22 September 2026
 

......................................... Stephanie Anne Drax Director

Leapfrog Remedies Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Flat 16
Southside Quarter
38 Burns Road
London
SW11 5GY
England

These financial statements were authorised for issue by the director on 22 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measure in terms of historical cost in a foreign currency are not retranslated.

Leapfrog Remedies Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Asset class	Depreciation method and rate
Office Equipment	33 % Straight Line

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Patent/Trademarks	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Leapfrog Remedies Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (Period ended 30 November 2024 - 1).

Leapfrog Remedies Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 December 2025

4	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 December 2024	8,188	8,188
At 31 December 2025	8,188	8,188
Amortisation
At 1 December 2024	4,118	4,118
Amortisation charge	2,033	2,033
At 31 December 2025	6,151	6,151
Carrying amount
At 31 December 2025	2,037	2,037
At 30 November 2024	4,070	4,070

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 December 2024	3,239	3,239
At 31 December 2025	3,239	3,239
Depreciation
At 1 December 2024	1,904	1,904
Charge for the period	1,159	1,159
At 31 December 2025	3,063	3,063
Carrying amount
At 31 December 2025	176	176
At 30 November 2024	1,335	1,335

6

Stocks

	Period ended 31 December 2025 £	Period ended 30 November 2024 £
Finished goods and goods for resale	120,897	28,671

Leapfrog Remedies Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 December 2025

7

Debtors

	Period ended 31 December 2025 £	Period ended 30 November 2024 £
Trade debtors	34,505	8,998
Prepayments	3,218	22,182
Other debtors	182	-
	37,905	31,180

8

Creditors

Creditors: amounts falling due within one year

	Note	Period ended 31 December 2025 £	Period ended 30 November 2024 £
Due within one year
Trade creditors		131,951	77,027
Other related parties	10	31,740	28,323
VAT		46,774	33,145
Accruals and deferred income		9,751	15,169
Other creditors		71,288	25,682
		291,504	179,346

Leapfrog Remedies Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 December 2025

9	Share capital

Allotted, called up and fully paid shares

	Period ended 31 December 2025		Period ended 30 November 2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

10	Related party transactions

Loans from related parties

Period ended 31 December 2025	Key management £	Total £
At start of period	28,323	28,323
Advanced	41,235	41,235
Repaid	(37,818)	(37,818)
At end of period	31,740	31,740

Period ended 30 November 2024	Key management £	Total £
At start of period	15,322	15,322
Advanced	55,803	55,803
Repaid	(42,802)	(42,802)
At end of period	28,323	28,323

Terms of loans from related parties

The loan from the director is non interest bearing and repayable on demand.