Registration number: 04196082

Dactyl Publishing Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Dactyl Publishing Limited

Company Information

Directors

Mr G Murray Mr M Vaiksaar Mr AS Womack Mrs J Womack

Registered office

17 Brunt Street Mansfield Nottinghamshire England NG18 1AX

Dactyl Publishing Limited

(Registration number: 04196082)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	5	31,357	34,132
Tangible assets	6	681,413	653,607
		712,770	687,739
Current assets
Stocks		303,750	304,851
Debtors	7	97,369	158,864
Cash at bank and in hand		908	707
		402,027	464,422
Creditors: Amounts falling due within one year	9	(449,697)	(363,625)
Net current (liabilities)/assets		(47,670)	100,797
Total assets less current liabilities		665,100	788,536
Creditors: Amounts falling due after more than one year	9	(233,667)	(256,685)
Provisions for liabilities		(26,001)	(34,655)
Net assets		405,432	497,196
Capital and reserves
Called up share capital		40,561	40,561
Retained earnings		364,871	456,635
Shareholders' funds		405,432	497,196

Dactyl Publishing Limited

(Registration number: 04196082)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:
 

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

Mr AS Womack

Director

Dactyl Publishing Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

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

The address of its registered office is:
17 Brunt Street
Mansfield
Nottinghamshire
NG18 1AX
England

The principal place of business is:
Meadow View
Retford Road
North Wheatley
Retford
Nottinghamshire
DN22 9AZ

These financial statements were authorised for issue by the Board on 29 October 2026.

2	Accounting policies

Basis of preparation

These financial statements have been prepared under the historical cost convention in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 ('FRS 102') Section 1A Small Entities, and with the Companies Act 2006.

This is the first year in which the financial statements have been prepared under FRS 102. The transition from preparing the financial statements in accordance with FRSSE (2015) to FRS 102 (1a) has had no material impact on either the financial position or the financial performance reported by the company.

Going concern

The financial statements have been prepared on the going concern basis. The directors have made an assessment of the company’s ability to continue as a going concern and have a reasonable expectation that the company has adequate resources to continue in operational existence for at least twelve months from the date of approval of these financial statements. Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Revenue recognition

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

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Dactyl Publishing Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet 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 over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Leasehold property	10% straight line basis
Plant and machinery	10% straight line basis
Other plant and equipment	10% straight line basis
Fixtures and Fittings	25% on reducing balance
Office equipment	25% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Cash and cash equivalents

These comprise cash at bank and other short-term highly liquid bank deposits with an original maturity of three months or less.

Trade debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are not interest bearing and are stated at their nominal value.

Borrowings

Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Dactyl Publishing Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Staff termination benefits / Redundancy costs

Redundancy and termination benefits are recognized as an expense and a liability when the company is demonstrably committed to a detailed formal plan to terminate employment without realistic possibility of withdrawal.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 23 (2025 - 27).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	-	(23,682)
Deferred taxation
Arising from origination and reversal of timing differences	(8,654)	22,288
Tax receipt in the income statement	(8,654)	(1,394)

Dactyl Publishing Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

5	Intangible assets

	Goodwill  £	Other intangible assets  £	Total £
Cost or valuation
At 1 February 2025	75,500	6,377	81,877
At 31 January 2026	75,500	6,377	81,877
Amortisation
At 1 February 2025	47,745	-	47,745
Amortisation charge	2,775	-	2,775
At 31 January 2026	50,520	-	50,520
Carrying amount
At 31 January 2026	24,980	6,377	31,357
At 31 January 2025	27,755	6,377	34,132

6	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2025	494,521	127,589	373,713	995,823
Additions	-	-	60,157	60,157
At 31 January 2026	494,521	127,589	433,870	1,055,980
Depreciation
At 1 February 2025	27,680	108,296	206,240	342,216
Charge for the year	3,460	4,828	24,063	32,351
At 31 January 2026	31,140	113,124	230,303	374,567
Carrying amount
At 31 January 2026	463,381	14,465	203,567	681,413
At 31 January 2025	466,841	19,293	167,473	653,607

Included within the net book value of land and buildings above is £459,921 (2025 - £459,921) in respect of freehold land and buildings and £3,460 (2025 - £6,920) in respect of short leasehold land and buildings.
 

Dactyl Publishing Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

7

Debtors

Current	2026 £	2025 £
Trade debtors	69,106	93,651
Prepayments	19,454	36,531
Other debtors	8,809	28,682
	97,369	158,864

8

Commitments

At 31st January 2026 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £117,519 (2025 - £167,700).

9

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	211,491	160,323
Trade creditors		129,885	116,328
Taxation and social security		64,694	64,621
Accruals and deferred income		7,256	10,694
Other creditors		36,371	11,659
		449,697	363,625

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	233,667	256,685

Dactyl Publishing Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	147,899	161,426
Hire purchase contracts	85,768	95,259
	233,667	256,685

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	27,170	27,762
Bank overdrafts	141,472	108,085
Hire purchase contracts	42,849	24,476
	211,491	160,323

The bank loan is secured over the property and other assets of the company, both present and future together with personal guarantees of the director.
The other loan is secured on specific plant and equipment.

11	Exceptional Items

Exceptional redundancy costs

Profit before taxation is stated after charging:
• Exceptional redundancy costs: £35,688 (2025: £Nil)

The exceptional charge in the current year relates to a formal restructuring plan implemented in October 2025, resulting in two redundancies due to overstaffing in key areas. These costs are included within Administrative Expenses in the Profit and Loss Account.