0 Ethel Writes Ltd SC791067 false 2023-11-30 2024-11-30 2024-11-30 The principal activity of the company is other publishing activities Digita Accounts Production Advanced 6.30.9574.0 true true SC791067 2023-11-30 2024-11-30 SC791067 2024-11-30 SC791067 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC791067 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 SC791067 bus:SmallEntities 2023-11-30 2024-11-30 SC791067 bus:AuditExemptWithAccountantsReport 2023-11-30 2024-11-30 SC791067 bus:FilletedAccounts 2023-11-30 2024-11-30 SC791067 bus:SmallCompaniesRegimeForAccounts 2023-11-30 2024-11-30 SC791067 bus:RegisteredOffice 2023-11-30 2024-11-30 SC791067 bus:Director1 2023-11-30 2024-11-30 SC791067 bus:Director2 2023-11-30 2024-11-30 SC791067 bus:CompanyLimitedByGuarantee 2023-11-30 2024-11-30 SC791067 bus:Agent1 2023-11-30 2024-11-30 SC791067 countries:Scotland 2023-11-30 2024-11-30 xbrli:pure iso4217:GBP

Registration number: SC791067

Ethel Writes Ltd

(A company limited by guarantee)

Unaudited Filleted Financial Statements

for the Period from 30 November 2023 to 30 November 2024

 

Ethel Writes Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 5

 

Ethel Writes Ltd

Company Information

Directors

Mrs Lucy Margery Amaryllis Blackburn

Mrs Susan Ann Dalgety

Registered office

8A St. Peters Place
Edinburgh
EH3 9PJ

Accountants

Deans Accountants And Business Advisors Ltd 27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

 

DEANS

Chartered Accountants

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Ethel Writes Ltd for the Period Ended 30 November 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ethel Writes Ltd for the period ended 30 November 2024 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland (ICAS), we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/ethics/icas-code-of-ethics.

This report is made solely to the Board of Directors of Ethel Writes Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ethel Writes Ltd and state those matters that we have agreed to state to the Board of Directors of Ethel Writes Ltd, as a body, in this report in accordance with ICAS guidance (www.icas.com/accountsprep/guidance). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ethel Writes Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Ethel Writes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Ethel Writes Ltd. You consider that Ethel Writes Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Ethel Writes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Deans Accountants And Business Advisors Ltd
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

13 August 2025

 

Ethel Writes Ltd

(Registration number: SC791067)
Balance Sheet as at 30 November 2024

Note

2024
£

Current assets

 

Cash at bank and in hand

 

2,197

Creditors: Amounts falling due within one year

4

(2,810)

Net liabilities

 

(613)

Reserves

 

Retained earnings

(613)

Deficit

 

(613)

For the financial period 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 members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 August 2025 and signed on its behalf by:
 

.........................................
Mrs Lucy Margery Amaryllis Blackburn
Director

.........................................
Mrs Susan Ann Dalgety
Director

 

Ethel Writes Ltd

Notes to the Unaudited Financial Statements for the Period from 30 November 2023 to 30 November 2024

1

General information

The company is a company limited by guarantee, incorporated in Scotland, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
8A St. Peters Place
Edinburgh
EH3 9PJ

The principal place of business is:
8A St. Peters Place
Edinburgh
EH3 9PJ

These financial statements were authorised for issue by the Board on 13 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in £GBP and are rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis. This assumes the continuing support of the company members. The deficit on the balance sheet will be covered by future royalty payments in relation to the published book.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Ethel Writes Ltd

Notes to the Unaudited Financial Statements for the Period from 30 November 2023 to 30 November 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4

Creditors

Creditors: amounts falling due within one year

2024
£

Due within one year

Trade creditors

2,250

Accruals and deferred income

360

Other creditors

200

2,810