Otto Editions Limited

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

Registered number: 13204558

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,819		5,093

			3,819		5,093
CURRENT ASSETS
Stocks	5	17,294		17,270
Debtors	6	180		278
Cash at bank and in hand		1,938		1,232

		19,412		18,780
Creditors: Amounts Falling Due Within One Year	7	(14,962 )		(13,387 )

NET CURRENT ASSETS (LIABILITIES)			4,450		5,393

TOTAL ASSETS LESS CURRENT LIABILITIES			8,269		10,486

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(726 )		(968 )

NET ASSETS			7,543		9,518

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			7,443		9,418

SHAREHOLDERS' FUNDS			7,543		9,518

Page 1

Page 2

Otto Editions Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Miss E Jones

Director

10/04/2026

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

1. General Information

Otto Editions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13204558 . The registered office is 71-75 Shelton Street, London, London, United Kingdom, WC2H 9JQ.

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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

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

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.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

Page 3

Page 4

Otto Editions Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 March 2025	9,817

As at 28 February 2026	9,817

Depreciation
As at 1 March 2025	4,724
Provided during the period	1,274

As at 28 February 2026	5,998

Net Book Value
As at 28 February 2026	3,819

As at 1 March 2025	5,093

5. Stocks

	2026	2025
	£	£
Materials	17,294	17,270

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	180	278

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,323	245
Other creditors	7,639	10,578
Taxation and social security	-	2,564

	14,962	13,387

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Accelerated capital allowances	726	968

Page 4

Page 5

Otto Editions Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	500	1,000

	500	1,000

Page 5