REGISTERED NUMBER: SC721381 (Scotland)

Unaudited Financial Statements for the Year Ended 31st January 2025

for

Night Owl Books Ltd

Page

Report of the Accountants

1

Balance Sheet

2

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st January 2025 set out on pages two to three and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

EIG Management Services Limited

39 High Street

East Linton

EH40 3AA

8th September 2025

FIXED ASSETS

124

272

CURRENT ASSETS

61,085

37,439

CREDITORS

Amounts falling due within one year

(16,354

)

(8,370

)

NET CURRENT ASSETS

44,731

29,069

TOTAL ASSETS LESS CURRENT LIABILITIES

44,855

29,341

CAPITAL AND RESERVES

44,855

29,341

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Night Owl Books Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC721381

Registered office:

1 Bridge Street

East Linton

East Lothian

EH40 3AG

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2024 - 1 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

The financial statements were approved by the director and authorised for issue on 8th September 2025 and were signed by:

Ms R A Wall - Director