Registration number: 05414075

Angry Dog Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Financial Statements	4 to 7

Angry Dog Limited

Company Information

Director

P Webber

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners 130 Shaftesbury Avenue London W1D 5AR

Angry Dog Limited

Statement of Financial Position as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	17,613	1,739
Current assets
Stocks	5	67,093	66,843
Debtors	6	49	347
Cash at bank and in hand		3,558	19,712
		70,700	86,902
Creditors: Amounts falling due within one year	7	(148,938)	(185,557)
Net current liabilities		(78,238)	(98,655)
Total assets less current liabilities		(60,625)	(96,916)
Provisions for liabilities		(4,403)	-
Net liabilities		(65,028)	(96,916)
Capital and reserves
Called up share capital		10	10
Retained earnings		(65,038)	(96,926)
Shareholders' deficit		(65,028)	(96,916)

For the financial year ending 31 October 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 year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Angry Dog Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Angry Dog Limited

Statement of Financial Position as at 31 October 2025

Approved and authorised by the director on 12 June 2026
 

.........................................

P Webber

Director

Company registration number: 05414075

Angry Dog Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

1	General information

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

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the production and direction of film and similar media.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit in the year ended 31 October 2025 but had net liabilities at that date of £65,028. At this date an amount of £124,685 was due to the director who has confirmed he will not call for repayment until such time as the company has sufficient working capital, and to also provide further working capital as the company requires to meet its obligations for the forthcoming year and for a period of at least 12 months from the approval of these financial statements.

On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

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

Turnover in respect of contracted services rendered is recognised based on the stage of completion. Turnover in respect of royalties receivable is recognised in the period to which the royalties relate.

Angry Dog Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

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 measured in terms of historical cost in a foreign currency are not retranslated.

Tax

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

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	20% 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.

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.

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

Angry Dog Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	33,269	33,269
Additions	21,302	21,302
At 31 October 2025	54,571	54,571
Depreciation
At 1 November 2024	31,530	31,530
Charge for the year	5,428	5,428
At 31 October 2025	36,958	36,958
Carrying amount
At 31 October 2025	17,613	17,613
At 31 October 2024	1,739	1,739

5

Stocks

	2025 £	2024 £
Work in progress	67,093	66,843

Angry Dog Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

6

Debtors

	2025 £	2024 £
Trade debtors	49	42
Other debtors	-	305
	49	347

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	8,052	8,802
Taxation and social security	6,697	-
Accruals and deferred income	9,063	13,000
Other creditors	125,126	163,755
	148,938	185,557