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Registered number: 12472460
Dog Section Press Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 28 February 2026
Catalyst Collective Ltd
Dog Section Press Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Income and Expenditure Account | 3
Balance Sheet | 4
Statement of Changes in Equity | 5
Notes to the Financial Statements | 6—7

Page 1
Dog Section Press Ltd
Company Information
For The Year Ended 28 February 2026
Company Information

Directors | Craig Clark
| Matthew Bonner
| Oriana Garzon
| Samuel Newbury
Company Number | 12472460
Registered Office | 84b Whitechapel High Street
| London
| E1 7QX
Accountants | Catalyst Collective Ltd
| 17 Woodland Road
| Frome
| Somerset
| BA11 1LE

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Dog Section Press Ltd
Company No. 12472460
Directors' Report For The Year Ended 28 February 2026
Directors' Report
The directors present their report and the financial statements for the year ended 28 February 2026.
Principal Activity
The company's principal activity continued to be that of publishing and distributing radical literature and making it as accessible and as affordable as possible). The cCompany ceased trading at the end of this financial period, on the 28th February 2026.
Directors
The directors who held office during the year were as follows:

Craig Clark
Matthew Bonner
Oriana Garzon
Samuel Newbury

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Craig Clark Director
08/08/2026

Page 2
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Dog Section Press Ltd
Income and Expenditure Account
For The Year Ended 28 February 2026
Income and Expenditure Account

| 2026 |  | 2025
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 13,052 |  | 40,566
Cost of sales |  | (9,826 ) |  | (18,592 )
GROSS SURPLUS |  | 3,226 |  | 21,974
Administrative expenses |  | (11,759 ) |  | (18,601 )
Other operating income |  | 3,476 |  | -
Other operating expenses |  | (375 ) |  | -
OPERATING (DEFICIT)/SURPLUS |  | (5,432 ) |  | 3,373
Interest payable and similar charges |  | - |  | (3,300 )
(DEFICIT)/SURPLUS BEFORE TAXATION |  | (5,432 ) |  | 73
Tax on (Deficit)/surplus |  | (100 ) |  | (340 )
DEFICIT AFTER TAXATION BEING DEFICIT FOR THE FINANCIAL YEAR |  | (5,532 ) |  | (267 )

The notes on pages 6 to 7 form part of these financial statements.
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Dog Section Press Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 474 |  | 948
|  |  | 474 |  | 948
CURRENT ASSETS
Debtors | 5 | 101 |  | 1,500 |
Cash at bank and in hand |  | 2,212 |  | 4,044 |
|  | 2,313 |  | 5,544 |
Creditors: Amounts Falling Due Within One Year | 6 | (170 ) |  | (743 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,143 |  | 4,801
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,617 |  | 5,749
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,135 ) |  | (12,354 )
NET ASSETS/(LIABILITIES) |  |  | 482 |  | (6,605 )
RESERVES
Other reserves |  |  | - |  | (8,252 )
Income and Expenditure Account |  |  | 482 |  | 1,647
MEMBERS' FUNDS |  |  | 482 |  | (6,605)

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Craig Clark Director
08/08/2026

The notes on pages 6 to 7 form part of these financial statements.
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Dog Section Press Ltd
Statement of Changes in Equity
For The Year Ended 28 February 2026
Statement of Changes in Equity

| Other reserves | Income and Expenditure Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 March 2024 | (16,374 ) | 10,036 | (6,338)
Loss for the year and total comprehensive income | - | (267 ) | (267)
Transfer to/from Other Reserves | - | (8,122) | (8,122)
Transfer to/from Income & Expenditure Account | 8,122 | - | 8,122
As at 28 February 2025 and 1 March 2025 | (8,252 ) | 1,647 | (6,605)
Deficit for year | - | (5,532) | (5,532 )
Other comprehensive income (expense) type A | - | 12,619 | 12,619
Other comprehensive income for the year | - | 12,619 | 12,619
Total comprehensive income for the year | - | 7,087 | 7,087
Transfer to/from Other Reserves | - | (8,252) | (8,252)
Transfer to/from Income & Expenditure Account | 8,252 | - | 8,252
As at 28 February 2026 | - | 482 | 482

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Dog Section Press Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Dog Section Press Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12472460 . The registered office is 84b Whitechapel High Street, London, E1 7QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Equipment | 20%

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
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Dog Section Press Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Equipment
--- | ---
| £
Cost
As at 1 March 2025 | 2,370
As at 28 February 2026 | 2,370
Depreciation
As at 1 March 2025 | 1,422
Provided during the period | 474
As at 28 February 2026 | 1,896
Net Book Value
As at 28 February 2026 | 474
As at 1 March 2025 | 948

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 101 |  | -
Other debtors | - |  | 1,500
| 101 |  | 1,500

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 170 |  | 403
Taxation and social security | - |  | 340
| 170 |  | 743

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 2,135 |  | 12,354

8. Related Party Transactions
The director, Craig Clark, provided funds to the company on short term loans, to cover its working requirements. A directors loan credit was transferred as a gift investment to the company during the period.
9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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