OCTOPUSCUTE LTD - Accounts

OCTOPUSCUTE LTD
Balance Sheet
As at 30 November 2025

	30/11/2025		30/11/2024
	£	£	£	£
Fixed assets		687		0
Current assets	99,153		80,224
Creditors: amount falling due within one year	(77,701)		(70,159)
Net current assets		21,452		10,065
Total assets less current liabilities		22,139		10,065
Creditors: amount falling due after more than one year		(1)		(1)
Net assets		22,138		10,064


Capital and reserves		22,138		10,064

NOTES TO THE ACCOUNTS

General Information

OCTOPUSCUTE LTD is a private company, limited by shares, registered in England and Wales, registration number 15319989, registration address 107 36 WINDMILL STREET, BIRMINGHAM ENGLAND, B1 1FW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

4 Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 December 2024	717	717
Additions	-	-
Disposals	-	-
At 30 November 2025	717	717
Depreciation
At 01 December 2024	-	-
Charge for year	30	30
On disposals	-	-
At 30 November 2025	30	30
Net book values
Closing balance as at 30 November 2025	687	687
Opening balance as at 01 December 2024	717	717

3.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 05 September 2026 and were signed by:

--------------------------------
Huixue Ma
Director

Reports Dated : 05/09/2026	Registered Number: 15319989
England and Wales
OCTOPUSCUTE LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025