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REGISTERED NUMBER: 10394028 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Bloodhound Books Ltd

| Bloodhound Books Ltd (Registered number: 10394028) |

Contents of the Financial Statements

for the year ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Bloodhound Books Ltd |

Company Information

for the year ended 31 December 2024

| DIRECTORS: | D Steinberger

| R Zaffiris

| REGISTERED OFFICE: | Nine Hills Road

| Cambridge

| Cambridgeshire

| CB2 1GE

| REGISTERED NUMBER: | 10394028 (England and Wales)

| ACCOUNTANTS: | FWD Accounts Limited

| 7 Forbes Business Centre

| Kempson Way

| Bury St Edmunds

| Suffolk

| IP32 7AR

| Bloodhound Books Ltd (Registered number: 10394028) |

Balance Sheet

31 December 2024

| 31/12/24 | 31/12/23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 3 | - |  | - |  |

Tangible assets | 4 | 2,037 |  | 2,035 |  |

2,037 |  | 2,035 |  |

CURRENT ASSETS

Debtors | 5 | 79,498 |  | 49,778 |  |

Cash at bank | 308 |  | - |  |

79,806 |  | 49,778 |  |

CREDITORS

Amounts falling due within one year | 6 | 870,942 |  | 498,801 |  |

NET CURRENT LIABILITIES | (791,136 | ) | (449,023 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (789,099 | ) | (446,988 | ) |

PROVISIONS FOR LIABILITIES | 509 |  | 387 |  |

NET LIABILITIES | (789,608 | ) | (447,375 | ) |

CAPITAL AND RESERVES

Called up share capital | 202 |  | 202 |  |

Share premium | 146,798 |  | 146,798 |  |

Retained earnings | (936,608 | ) | (594,375 | ) |

(789,608 | ) | (447,375 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 11 September 2025 and were signed on its behalf by:

R Zaffiris - Director

| Bloodhound Books Ltd (Registered number: 10394028) |

Notes to the Financial Statements

for the year ended 31 December 2024

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| Accounts prepared on a going concern basis, funding supported by parent company loan and they will continue their support of the company. There is no current plan or requirement for repayment of the £366,887 year-end loan balance.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of four years.

| Intangible assets

| Intangible assets are recorded at cost and reflect the capitalisation of a trade mark.

| 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 | - | 25% 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2023 - 5 ) .

| Bloodhound Books Ltd (Registered number: 10394028) |

Notes to the Financial Statements - continued

for the year ended 31 December 2024

3. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024

| and 31 December 2024 | 82,636 |  | 26,000 |  | 108,636 |  |

| AMORTISATION

| At 1 January 2024

| and 31 December 2024 | 82,636 |  | 26,000 |  | 108,636 |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  | - |  | - |  |

| At 31 December 2023 | - |  | - |  | - |  |

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024 | 7,516 |  |

| Additions | 1,041 |  |

| At 31 December 2024 | 8,557 |  |

| DEPRECIATION

| At 1 January 2024 | 5,482 |  |

| Charge for year | 1,038 |  |

| At 31 December 2024 | 6,520 |  |

| NET BOOK VALUE

| At 31 December 2024 | 2,037 |  |

| At 31 December 2023 | 2,034 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/24 |  | 31/12/23

£ | £ |

| Trade debtors | 38,688 |  | 21,888 |  |

| Other debtors | 40,810 |  | 27,890 |  |

79,498 |  | 49,778 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/24 |  | 31/12/23

£ | £ |

| Bank loans and overdrafts | 4,283 |  | 4,719 |  |

| Taxation and social security | 16,151 |  | 3,672 |  |

| Other creditors | 850,508 |  | 490,410 |  |

870,942 |  | 498,801 |  |

7. | RELATED PARTY DISCLOSURES

| The balance of the intercompany loan owing to Openroad Integrated Media Inc at 31 December 2024 was £810,935, which is not expecting to be repaid within the next 12 months