The Dinosaur Roar Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06673501 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

The Dinosaur Roar Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Barrington

P M Curtis

REGISTERED OFFICE:

Palmeira Avenue Mansions

19 Church Road

Hove

East Sussex

BN3 2FA

REGISTERED NUMBER:

06673501 (England and Wales)

ACCOUNTANTS:

Atkinsons

Chartered Accountants

Palmeira Avenue Mansions

19 Church Road

Hove

East Sussex

BN3 2FA

FIXED ASSETS

Intangible assets

4

217,596

219,621

Tangible assets

5

1,373

1,047

Investments

6

1

218,970

220,669

CURRENT ASSETS

Debtors

7

240,472

221,959

Cash at bank

1,291

16,933

241,763

238,892

CREDITORS

Amounts falling due within one year

8

536,815

511,880

NET CURRENT LIABILITIES

(295,052

)

(272,988

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(76,082

)

(52,319

)

CREDITORS

Amounts falling due after more than one
year

9

-

2,000

NET LIABILITIES

(76,082

)

(54,319

)

CAPITAL AND RESERVES

Called up share capital

1,400

Share premium

319,632

Retained earnings

(397,114

)

(375,351

)

(76,082

)

(54,319

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 18 September 2026 and were signed on its behalf by:

N J Barrington - Director

1.	STATUTORY INFORMATION

The Dinosaur Roar Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These financial statements have been prepared on the basis that the company will continue to be a

going concern. At the year end the current liabilities exceeded current assets by £295,053. The validity

of this basis depends upon the continued support of the company's directors. The directors confirm that

they will give the required support.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website are being amortised evenly over their estimated useful life of four years.

Development costs are being amortised evenly over their estimated useful life of twenty years.

Trademark is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

over 5 years straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Development

Website

costs

Trademark

Totals

£

COST

At 1 January 2025

11,085

187,710

165,735

364,530

Additions

15,000

-

15,000

At 31 December 2025

26,085

187,710

165,735

379,530

AMORTISATION

At 1 January 2025

10,827

76,899

57,183

144,909

Amortisation for year

571

9,211

7,243

17,025

At 31 December 2025

11,398

86,110

64,426

161,934

NET BOOK VALUE

At 31 December 2025

14,687

101,600

101,309

217,596

At 31 December 2024

258

110,811

108,552

219,621

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

13,142

Additions

685

At 31 December 2025

13,827

DEPRECIATION

At 1 January 2025

12,095

Charge for year

359

At 31 December 2025

12,454

NET BOOK VALUE

At 31 December 2025

1,373

At 31 December 2024

1,047

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Amounts owed by group undertakings

16,914

7,357

Other debtors

223,558

214,602

240,472

221,959

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

2,000

4,241

Trade creditors

175,356

200,518

Other creditors

359,459

307,121

536,815

511,880

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.12.25

31.12.24

£

Bank loans

-

2,000

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need

not be given for related party transactions concluded under normal market conditions, or transactions

entered into between two or more members of a group, provided that any subsidiary which is party to

the transactions is wholly-owned by such a member.