IRIS Accounts Production v25.1.3.33 SC405306 Board of Directors Board of Directors 1.9.23 31.8.24 31.8.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4053062023-08-31SC4053062024-08-31SC4053062023-09-012024-08-31SC4053062022-08-31SC4053062022-09-012023-08-31SC4053062023-08-31SC405306ns15:Scotland2023-09-012024-08-31SC405306ns14:PoundSterling2023-09-012024-08-31SC405306ns10:Director12023-09-012024-08-31SC405306ns10:Director22023-09-012024-08-31SC405306ns10:PrivateLimitedCompanyLtd2023-09-012024-08-31SC405306ns10:SmallEntities2023-09-012024-08-31SC405306ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-31SC405306ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-31SC405306ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-31SC405306ns10:FullAccounts2023-09-012024-08-31SC405306ns10:RegisteredOffice2023-09-012024-08-31SC405306ns5:CurrentFinancialInstruments2024-08-31SC405306ns5:CurrentFinancialInstruments2023-08-31SC405306ns5:ShareCapital2024-08-31SC405306ns5:ShareCapital2023-08-31SC405306ns5:RetainedEarningsAccumulatedLosses2024-08-31SC405306ns5:RetainedEarningsAccumulatedLosses2023-08-31SC405306ns5:PlantMachinery2023-09-012024-08-31SC405306ns5:PlantMachinery2023-08-31SC405306ns5:PlantMachinery2024-08-31SC405306ns5:PlantMachinery2023-08-31SC4053061ns10:Director12023-08-31SC4053061ns10:Director12022-08-31SC4053061ns10:Director12023-09-012024-08-31SC4053061ns10:Director12022-09-012023-08-31SC4053061ns10:Director12024-08-31SC4053061ns10:Director12023-08-31SC405306ns10:Director222023-08-31SC405306ns10:Director222022-08-31SC405306ns10:Director222023-09-012024-08-31SC405306ns10:Director222022-09-012023-08-31SC405306ns10:Director222024-08-31SC405306ns10:Director222023-08-31
REGISTERED NUMBER: SC405306 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Writers' Bloc Limited

Writers' Bloc Limited (Registered number: SC405306)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Writers' Bloc Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mrs S Inkin
H W Davies





REGISTERED OFFICE: Pavilion 1
Finnieston Business Park
Minerva Way
Glasgow
G3 8AU





REGISTERED NUMBER: SC405306 (Scotland)





ACCOUNTANTS: Gerber Landa & Gee
Chartered Accountants
Pavilion 1
Finnieston Business Park
Minerva Way
GLASGOW
G3 8AU

Writers' Bloc Limited (Registered number: SC405306)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 919 359

CURRENT ASSETS
Debtors 5 260,829 206,090
Cash at bank 285,943 210,313
546,772 416,403
CREDITORS
Amounts falling due within one year 6 418,564 305,752
NET CURRENT ASSETS 128,208 110,651
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,127

111,010

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 129,027 110,910
SHAREHOLDERS' FUNDS 129,127 111,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Writers' Bloc Limited (Registered number: SC405306)

Balance Sheet - continued
31 August 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by:




Mrs S Inkin - Director



H W Davies - Director


Writers' Bloc Limited (Registered number: SC405306)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Writers' Bloc Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Writers' Bloc Limited (Registered number: SC405306)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 2,193
Additions 1,356
At 31 August 2024 3,549
DEPRECIATION
At 1 September 2023 1,834
Charge for year 796
At 31 August 2024 2,630
NET BOOK VALUE
At 31 August 2024 919
At 31 August 2023 359

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 260,829 206,090

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 3,048 2,964
Tax 26,867 21,983
VAT 39,412 42,746
Directors' current accounts 15,552 11,956
Accrued expenses 333,685 226,103
418,564 305,752

Writers' Bloc Limited (Registered number: SC405306)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
Mrs S Inkin
Balance outstanding at start of year (11,348 ) (7,386 )
Amounts advanced 70,000 60,000
Amounts repaid (73,356 ) (63,962 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (14,704 ) (11,348 )

H W Davies
Balance outstanding at start of year (608 ) (369 )
Amounts advanced 7,111 6,667
Amounts repaid (7,351 ) (6,906 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (848 ) (608 )