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AETHER AUDIO LIMITED

Registered Number
SC679317
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

AETHER AUDIO LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

Jason Taylor

Registered Address

441 Delgatie Court
Glenrothes
KY7 4RW

Registered Number

SC679317 (Scotland)
AETHER AUDIO LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets522,63924,104
22,63924,104
Current assets
Debtors62,4486,312
Cash at bank and on hand155,06298,390
157,510104,702
Creditors amounts falling due within one year7(175,628)(123,810)
Net current assets (liabilities)(18,118)(19,108)
Total assets less current liabilities4,5214,996
Provisions for liabilities(4,301)(4,580)
Net assets220416
Capital and reserves
Called up share capital1010
Profit and loss account210406
Shareholders' funds220416
The financial statements were approved and authorised for issue by the Director on 21 November 2023, and are signed on its behalf by:
Jason Taylor
Director
Registered Company No. SC679317
AETHER AUDIO LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment203
Deferred tax policy
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.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will not withdraw his directors loan account to the detriment of other creditors.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 2224,30615,20739,513
Additions5,5442,0417,585
At 31 October 2329,85017,24847,098
Depreciation and impairment
At 01 November 227,6607,74915,409
Charge for year4,6224,4289,050
At 31 October 2312,28212,17724,459
Net book value
At 31 October 2317,5685,07122,639
At 31 October 2216,6467,45824,104
6.Debtors

2023

2022

££
Other debtors26-
Prepayments and accrued income2,4226,312
Total2,4486,312
7.Creditors within one year

2023

2022

££
Taxation and social security4,6931,220
Other creditors169,614121,270
Accrued liabilities and deferred income1,3211,320
Total175,628123,810