Silverfin false false 30/11/2024 01/12/2023 30/11/2024 E Pirrie 01/04/2022 J Waring 14/09/2012 31 July 2025 The principle activity of the Company continued to be that of encouraging angel investment by women. SC430177 2024-11-30 SC430177 bus:Director1 2024-11-30 SC430177 bus:Director2 2024-11-30 SC430177 core:CurrentFinancialInstruments 2024-11-30 SC430177 core:CurrentFinancialInstruments 2023-11-30 SC430177 2023-11-30 SC430177 core:ShareCapital 2024-11-30 SC430177 core:ShareCapital 2023-11-30 SC430177 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC430177 core:RetainedEarningsAccumulatedLosses 2023-11-30 SC430177 bus:OrdinaryShareClass1 2024-11-30 SC430177 2023-12-01 2024-11-30 SC430177 bus:FilletedAccounts 2023-12-01 2024-11-30 SC430177 bus:SmallEntities 2023-12-01 2024-11-30 SC430177 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 SC430177 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC430177 bus:Director1 2023-12-01 2024-11-30 SC430177 bus:Director2 2023-12-01 2024-11-30 SC430177 2022-12-01 2023-11-30 SC430177 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 SC430177 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC430177 (Scotland)

INVESTING WOMEN LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

INVESTING WOMEN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2024

Contents

INVESTING WOMEN LIMITED

BALANCE SHEET

AS AT 30 NOVEMBER 2024
INVESTING WOMEN LIMITED

BALANCE SHEET (continued)

AS AT 30 NOVEMBER 2024
Note 2024 2023
£ £
Current assets
Debtors 3 52,216 138,880
Cash at bank and in hand 101,698 15,586
153,914 154,466
Creditors: amounts falling due within one year 4 ( 151,204) ( 153,142)
Net current assets 2,710 1,324
Total assets less current liabilities 2,710 1,324
Net assets 2,710 1,324
Capital and reserves
Called-up share capital 5 100 100
Profit and loss account 2,610 1,224
Total shareholder's funds 2,710 1,324

For the financial year ending 30 November 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Investing Women Limited (registered number: SC430177) were approved and authorised for issue by the Board of Directors on 31 July 2025. They were signed on its behalf by:

J Waring
Director
INVESTING WOMEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2024
INVESTING WOMEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Investing Women Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 2nd Floor, Elder House, Elder Street, Edinburgh, EH1 3DX, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Company's ability to continue as a going concern and have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Included within Other creditors is deferred income of £122,763 (2023: £103,925) which will be recognised in the profit and loss account next financial year. The directors have fully considered the net asset position of £2,710 (2023: £1,324) at the year end and confirm that the future of the company is dependent upon the continued support of the directors and will be sufficient to enable the company to meet its obligations as they fall due.

Turnover

Turnover comprises revenue from the sales of tickets to events, sponsorship income and management fee income and is measured at the fair value of the consideration received or receivable, net of value added tax.

Revenue from the sales of tickets to events and sponsorship income is recognised when the event occurs to which the income relates. Management fee income is recognised when the rendering of the service is complete.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks,

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Debtors

2024 2023
£ £
Trade debtors 31,800 66,180
Other debtors 20,416 72,700
52,216 138,880

4. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 25,688 46,356
Taxation and social security 322 562
Other creditors 125,194 106,224
151,204 153,142

5. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100