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Registered number: 13389842 5 DINOSAURS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
5 DINOSAURS LTD REGISTERED NUMBER: 13389842 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 30 September |  | 31 March
|  | 2025 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Current assets |  |  |  |  |
Debtors |  | 1,749 |  | - |
Cash at bank and in hand | 4 | 3,388 |  | 17,026 |
|  | 5,137 |  | 17,026 |
Creditors: amounts falling due within one year | 5 | (2,397) |  | (6,864) |
Net current assets |  |  | 2,740 |  | 10,162
Total assets less current liabilities |  |  | 2,740 |  | 10,162
Net assets excluding pension asset |  |  | 2,740 |  | 10,162
Net assets |  |  | 2,740 |  | 10,162
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 2,739 |  | 10,161
|  |  | 2,740 |  | 10,162
Page 1
5 DINOSAURS LTD REGISTERED NUMBER: 13389842 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 For the period ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr M Martin
Director
Date: 16 February 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
5 DINOSAURS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
5 Dinosaurs Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 62 Lincoln Avenue, Newcastle-under-Lyme, Staffordshire, ST5 3BB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
| 2.2 | Reporting period
These financial statements have been prepared for a six month reporting period ending on 30 September 2025, following the decision to cease trading and wind down the company’s operations. The period represents a departure from the entity’s usual annual reporting cycle and reflects the shortened timeframe between the previous reporting date and the cessation date.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
5 DINOSAURS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | Reducing balance
|  |  |  | Computer equipment | - | 33% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
5 DINOSAURS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is 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.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| At 1 April 2025 | 387 | 3,689 | 4,076
| Disposals | (387) | (3,689) | (4,076)
| At 30 September 2025 | - | - | -
| At 1 April 2025 | 387 | 3,689 | 4,076
| Disposals | (387) | (3,689) | (4,076)
| At 30 September 2025 | - | - | -
| Net book value |  |  |
| At 30 September 2025 | - | - | -
Page 5
5 DINOSAURS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
4. | Cash and cash equivalents
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,388 | 17,026
|  | 3,388 | 17,026
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Corporation tax | - | 3,850
| Other creditors | 914 | 1,172
| Accruals and deferred income | 1,483 | 1,842
|  | 2,397 | 6,864
Page 6