REGISTERED NUMBER: 12066175 (England and Wales)

Financial Statements

for the Year Ended 30 December 2025

for

Lucky Cat Publishing Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J F Eckford

Mr D M Inman

Mr Z Sun

Mrs R Williams

Mrs A J Wood

Mrs M P Treacy-Lord

Mr R R Johnston

SECRETARY:

Mrs M P Treacy-Lord

REGISTERED OFFICE:

1st Floor Baird House

15-17 Saint Cross Street

London

EC1N 8UW

REGISTERED NUMBER:

12066175 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Property, plant and equipment

4

38,185

57,993

Investments

5

1

1

38,186

57,994

CURRENT ASSETS

Inventories

6

1,940,250

1,479,275

Debtors

7

1,841,754

1,664,271

Cash at bank and in hand

428,776

428,081

4,210,780

3,571,627

CREDITORS

Amounts falling due within one year

8

(2,450,700

)

(1,982,799

)

NET CURRENT ASSETS

1,760,080

1,588,828

TOTAL ASSETS LESS CURRENT LIABILITIES

1,798,266

1,646,822

CREDITORS

Amounts falling due after more than one year

9

(300,000

)

(300,000

)

PROVISIONS FOR LIABILITIES

(6,582

)

(8,284

)

NET ASSETS

1,491,684

1,338,538

CAPITAL AND RESERVES

Called up share capital

218,182

218,182

Capital contribution reserve

431,592

431,592

Retained earnings

841,910

688,764

SHAREHOLDERS' FUNDS

1,491,684

1,338,538

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

Mrs R Williams - Director

1.	STATUTORY INFORMATION

Lucky Cat Publishing Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about Lucky Cat Publishing Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods and services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

When the consideration receivable in cash and cash equivalents is deferred, and the arrangement constitutes a financing transaction, the fair value of the consideration is measured as the present value of all future receipts using the imputed rate of interest.

The company recognises revenue when (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the company retains no continuing involvement or control over the goods; (c) the amount of revenue can be measured reliably; (d) it is probable that future economic benefits will flow to the entity and (e) when the specific criteria relating to the company's sales channel has been met.

Tangible fixed assets

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

Improvements to property

-

20% Straight line

Fixtures and fittings

-

25% Straight line

Computer equipment

-

33.33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less provision for permanent diminution in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Research and development

Expenditure on research and development is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 26 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 31 December 2024

79,221

10,944

95,857

186,022

Additions

-

-

17,448

17,448

At 30 December 2025

79,221

10,944

113,305

203,470

DEPRECIATION

At 31 December 2024

51,223

4,866

71,940

128,029

Charge for year

16,142

2,468

18,646

37,256

At 30 December 2025

67,365

7,334

90,586

165,285

NET BOOK VALUE

At 30 December 2025

11,856

3,610

22,719

38,185

At 30 December 2024

27,998

6,078

23,917

57,993

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 31 December 2024

and 30 December 2025

1

NET BOOK VALUE

At 30 December 2025

1

At 30 December 2024

1

6.	INVENTORIES

2025

2024

£

£

Work-in-progress

1,131,445

859,323

Finished goods

808,805

619,952

1,940,250

1,479,275

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,532,025

1,266,072

Other debtors

13,532

13,532

VAT

39,301

24,654

Accrued income

60,885

104,345

Prepayments

196,011

255,668

1,841,754

1,664,271

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

26,952

282

Trade creditors

991,743

940,211

Amounts owed to group undertakings

1

1

Tax

-

19,934

Social security and other taxes

63,465

42,971

Other creditors

29,202

58,425

Accruals

407,889

223,584

Deferred income

931,448

697,391

2,450,700

1,982,799

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans

300,000

300,000

10.	LEASING AGREEMENTS

At 30 December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £25,553 (2024: £67,659).

11.	RELATED PARTY DISCLOSURES

The company has benefited from an interest free loan from The Old Dungate Press Ltd, a company controlled by Amanda Wood. The balance outstanding at 30 December 2025 was £300,000 (2024: £300,000).