Naked Penguin Boy

Rowan Heasley, Managing Director, Naked Penguin Boy

These additional funds provide a safety net that enables us to think more strategically. Leyton’s services were really good, helping to clarify what HMRC are looking for and asking all the right questions, Leyton was always on hand to help with everything through the claims process.

About the business

Naked Penguin Boy are a digital agency specialising in games and gamification. The work they do is either client focused or involves the creation of games which they market on app stores. They create engaging games which can also be used for brands, looking from a user perspective to see what would engage them, and incorporating client objectives into the game.


The client created a system and process that made advertising the games far easier, they created processes so that disparate versions of software would to talk to each other. Much of what they were doing was totally new, and they spent a huge amount of time on research, but none of their activity was billable to their clients so they were making a considerable investment into this work without the ability to offset the costs. Leyton was able to help the client claim for R&D and Video Games Tax Relief.


Leyton helped with the collation of numbers and game details, report finalisation and submission of the claim to HMRC. Initially, the client wasn’t confident they would qualify, so we asked probing questions about the work they were doing to establish if they were breaking new ground. The client needed considerable support writing the report and assisting with the British Film Institute Cultural test certification, as there were a number of elements to consider, this is where our experience was invaluable. Having the extra funds has helped Naked Penguin Boy to increase their financial stability as they are project based so their cash flow can be volatile.

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