Paper Cat Publishing Ltd

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

Registered number: 14668166

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		21,000		24,000
Tangible Assets	5		7,497		7,530

			28,497		31,530
CURRENT ASSETS
Stocks	6	500		1,000
Debtors		60,441		-
Cash at bank and in hand		31,703		13,311

		92,644		14,311
Creditors: Amounts Falling Due Within One Year		(106,047 )		(45,332 )

NET CURRENT ASSETS (LIABILITIES)			(13,403 )		(31,021 )

TOTAL ASSETS LESS CURRENT LIABILITIES			15,094		509

NET ASSETS			15,094		509

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			15,092		507

SHAREHOLDERS' FUNDS			15,094		509

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Paper Cat Publishing Ltd

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 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

Mr Jake Lynn

Director

10/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Paper Cat Publishing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14668166 . The registered office is 7 Bell Yard, London, WC2A 2JR.

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 including 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.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are rights to books written by Hannah Phillips prior to incorporation. This asset is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Fixtures & Fittings	10 years
Computer Equipment	3 years

2.5. 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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Paper Cat Publishing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2025	30,000

As at 28 February 2026	30,000

Amortisation
As at 1 March 2025	6,000
Provided during the period	3,000

As at 28 February 2026	9,000

Net Book Value
As at 28 February 2026	21,000

As at 1 March 2025	24,000

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	9,413	-	9,413
Additions	269	999	1,268

As at 28 February 2026	9,682	999	10,681

Depreciation
As at 1 March 2025	1,883	-	1,883
Provided during the period	968	333	1,301

As at 28 February 2026	2,851	333	3,184

Net Book Value
As at 28 February 2026	6,831	666	7,497

As at 1 March 2025	7,530	-	7,530

6. Stocks

	2026	2025
	£	£
Stock	500	1,000

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

8. Additional note to the accounts

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Paper Cat Publishing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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