Registered number
SC253080
Orkney Today Limited
Financial Statements
for the year ended 31 January 2024
PAGES FOR FILING WITH REGISTRAR
Orkney Today Limited
Registered number: SC253080
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 100 100
Net current assets 100 100
Net assets 100 100
Capital and reserves
Called up share capital 100 100
Shareholders' funds 100 100
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
F M Bain
Director
Approved by the board on 21 October 2024
Orkney Today Limited
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Companies Act 2006.

The presentation currency is £ sterling.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 100 100
4 Other information
Orkney Today Limited is a private company limited by shares and incorporated in Scotland. Its registered office is Hell's Half Acre, Crowness Crescent, Hatston Industrial Estate, Kirkwall, Orkney, KW15 1GJ.
The company is a 100% owned subsidiary of Orkney Media Group Limited, a company registered at Hell's Half Acre, Hatston, Kirkwall, Orkney, KW15 1GJ.
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