REGISTERED NUMBER: 07907366 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Frog Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs A Dias

Mr J R Dias

REGISTERED OFFICE:

Hine House

25 Regent Street

Nottingham

Nottinghamshire

NG1 5BS

REGISTERED NUMBER:

07907366 (England and Wales)

ACCOUNTANTS:

Mellor Oxland LLP

Hine House

25 Regent Street

Nottingham

Nottinghamshire

NG1 5BS

FIXED ASSETS

Tangible assets

4

4,390

3,257

Investment property

5

6,352,181

5,203,955

6,356,571

5,207,212

CURRENT ASSETS

Debtors

6

30,220

31,727

Cash at bank

217,540

201,702

247,760

233,429

CREDITORS

Amounts falling due within one year

7

1,754,367

349,306

NET CURRENT LIABILITIES

(1,506,607

)

(115,877

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,849,964

5,091,335

CREDITORS

Amounts falling due after more than one year

8

-

(1,484,409

)

PROVISIONS FOR LIABILITIES

(722,589

)

(437,703

)

NET ASSETS

4,127,375

3,169,223

CAPITAL AND RESERVES

Called up share capital

4

4

Revaluation reserve

2,467,018

1,537,574

Retained earnings

1,660,353

1,631,645

4,127,375

3,169,223

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 22 October 2026 and were signed on its behalf by:

Mrs A Dias - Director

1.	STATUTORY INFORMATION

Frog Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

20% on cost

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

34,548

Additions

3,165

Disposals

(26,763

)

At 31 January 2026

10,950

DEPRECIATION

At 1 February 2025

31,291

Charge for year

1,589

Eliminated on disposal

(26,320

)

At 31 January 2026

6,560

NET BOOK VALUE

At 31 January 2026

4,390

At 31 January 2025

3,257

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

5,203,955

Additions

9,816

Revaluations

1,138,410

At 31 January 2026

6,352,181

NET BOOK VALUE

At 31 January 2026

6,352,181

At 31 January 2025

5,203,955

Fair value at 31 January 2026 is represented by:

£

Valuation in 2023

2,050,099

Valuation in 2026

1,138,410

Cost

3,163,672

6,352,181

The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

19,425

18,467

Other debtors

10,795

13,260

30,220

31,727

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,487,926

72,336

Trade creditors

429

-

Taxation and social security

121,121

148,882

Other creditors

144,891

128,088

1,754,367

349,306

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,484,409

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,487,926

1,556,745

Other loan

39,500

39,500

1,527,426

1,596,245

10.	OTHER FINANCIAL COMMITMENTS

At the Balance Sheet date there were total financial commitments of £26,999 (2025 - £46,203).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The balance of the advanced Directors loan accounts as at the Balance Sheet date was NIL (2025 - £676).