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AETHER AUDIO LIMITED

Registered Number
SC679317
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

AETHER AUDIO LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Jason Taylor

Registered Address

441 Delgatie Court
Glenrothes
KY7 4RW

Registered Number

SC679317 (Scotland)
AETHER AUDIO LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-22,639
-22,639
Current assets
Debtors45,2022,448
Cash at bank and on hand33,518155,062
38,720157,510
Creditors amounts falling due within one year5(35,604)(175,628)
Net current assets (liabilities)3,116(18,118)
Total assets less current liabilities3,1164,521
Provisions for liabilities-(4,301)
Net assets3,116220
Capital and reserves
Called up share capital1010
Profit and loss account3,106210
Shareholders' funds3,116220
The financial statements were approved and authorised for issue by the Director on 27 February 2025, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
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.
Deferred tax
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.
Tangible fixed assets and depreciation
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
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 2329,85017,24847,098
Additions2,1698543,023
Disposals(32,019)(18,102)(50,121)
Depreciation and impairment
At 01 November 2312,28212,17724,459
Charge for year4,8682,2027,070
On disposals(17,150)(14,379)(31,529)
Net book value
At 31 October 24---
At 31 October 2317,5685,07122,639
4.Debtors: amounts due within one year

2024

2023

££
Other debtors14626
Prepayments and accrued income5,0562,422
Total5,2022,448
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables84-
Taxation and social security5,2154,693
Other creditors28,985169,614
Accrued liabilities and deferred income1,3201,321
Total35,604175,628