Paper Moon Limited

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

Registered number: 07804955

		31 March 2026		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		44		639

			44		639
CURRENT ASSETS
Stocks	5	2,500		-
Debtors	6	150		5,679
Cash at bank and in hand		1,995		4,035

		4,645		9,714
Creditors: Amounts Falling Due Within One Year	7	(16,253 )		(33,299 )

NET CURRENT ASSETS (LIABILITIES)			(11,608 )		(23,585 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,564 )		(22,946 )

NET LIABILITIES			(11,564 )		(22,946 )

CAPITAL AND RESERVES
Called up share capital	8		3		3
Profit and Loss Account			(11,567 )		(22,949 )

SHAREHOLDERS' FUNDS			(11,564)		(22,946)

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Paper Moon Limited

Balance Sheet (continued)

As At 31 March 2026

For the period 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

R M Hawley

Director

31st March 2026

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

1. General Information

Paper Moon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07804955 . The registered office is No1 Parkside Court, Greenhough Road, Lichfield, Staffordshire, WS13 7FE.

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.

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% Straight Line
Computer Equipment	33% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2024: 3)

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Paper Moon Limited

Notes to the Financial Statements (continued)

For the Period 1 November 2024 to 31 March 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	10,849	7,533	18,382

As at 31 March 2026	10,849	7,533	18,382

Depreciation
As at 1 November 2024	10,210	7,533	17,743
Provided during the period	595	-	595

As at 31 March 2026	10,805	7,533	18,338

Net Book Value
As at 31 March 2026	44	-	44

As at 1 November 2024	639	-	639

5. Stocks

	31 March 2026	31 October 2024
	£	£
Finished goods	2,500	-

6. Debtors

	31 March 2026	31 October 2024
	£	£
Due within one year
Trade debtors	150	700
Other debtors	-	4,979

	150	5,679

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 October 2024
	£	£
Bank loans and overdrafts	7,408	3,057
Other creditors	6,259	29,350
Taxation and social security	2,586	892

	16,253	33,299

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Paper Moon Limited

Notes to the Financial Statements (continued)

For the Period 1 November 2024 to 31 March 2026

8. Share Capital

	31 March 2026	31 October 2024
	£	£
Allotted, Called up and fully paid	3	3

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