Artful Dog Publishing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07467446

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,755		6,169

			14,755		6,169
CURRENT ASSETS
Debtors	5	134,667		145,210
Cash at bank and in hand		63,927		126,843

		198,594		272,053
Creditors: Amounts Falling Due Within One Year	6	(40,400 )		(81,778 )

NET CURRENT ASSETS (LIABILITIES)			158,194		190,275

TOTAL ASSETS LESS CURRENT LIABILITIES			172,949		196,444

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,689 )		(1,542 )

NET ASSETS			169,260		194,902

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			169,258		194,900

SHAREHOLDERS' FUNDS			169,260		194,902

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Artful Dog Publishing Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Jones

Director

02/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Artful Dog Publishing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07467446 . The registered office is Unit 3.42 Canterbury Court, Kennington Park, 1-3 Brixton Road, London, SW9 6DE.

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 rendering of services including direct expenses incurred on client

projects.

Rendering of services

Where the outcome of a project can be estimated reliably and the revenue associated with the project can be

estimated reliably, the project revenue is recognised in the profit and loss account by reference to the stage of

completion at the balance sheet date, if the right to the consideration has been obtained through performance.

Factors taken into account in assessing the percentage completion of a project include, hours worked against expected

hours, project phases, milestones or deliverables completed.

For projects billed on a time and materials basis, revenue is recognised as the services are performed, based on the actual number of hours worked at the agreed contractual rates. Where relevant, minimum billing increments or capped fee arrangements are taken into account in determining the value of work performed. This method reflects the direct relationship between service delivery and consideration earned.

Consideration accrues as project activity progresses by reference to the value of work performed. Where the value of

consideration exceeds the amount invoiced, this is recognised as accrued income within debtors. Where the amount

invoiced exceeds the value of project work performed the excess is recognised as deferred income within creditors.

If the right to consideration is conditional or contingent on a specified future event or outcome, the occurrence of

which is outside the Company's control, turnover is not recognised until that critical event occurs.

When services are performed by an indeterminate number of acts over a specified period of time, revenue is

recognised on a straight-line basis over the specified period unless there is evidence that some other method better

represents the stage of completion.

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:

Plant & Machinery	25% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Artful Dog Publishing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit 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 profit. 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 profits 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 profits 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 profit or loss 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: 7 (2025: 6)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	1,019	23,505	24,524
Additions	852	11,021	11,873

As at 31 March 2026	1,871	34,526	36,397

Depreciation
As at 1 April 2025	784	17,571	18,355
Provided during the period	210	3,077	3,287

As at 31 March 2026	994	20,648	21,642

Net Book Value
As at 31 March 2026	877	13,878	14,755

As at 1 April 2025	235	5,934	6,169

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	70,446	98,832
Other debtors	64,221	46,378

	134,667	145,210

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Artful Dog Publishing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	338	5,109
Other creditors	650	3,416
Taxation and social security	39,412	73,253

	40,400	81,778

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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