We Write at Dawn Limited 08949031 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is the provision of services to the entertainment industry. Digita Accounts Production Advanced 6.30.9574.0 true true 08949031 2024-04-01 2025-03-31 08949031 2025-03-31 08949031 core:CurrentFinancialInstruments 2025-03-31 08949031 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08949031 core:FurnitureFittingsToolsEquipment 2025-03-31 08949031 bus:SmallEntities 2024-04-01 2025-03-31 08949031 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08949031 bus:FilletedAccounts 2024-04-01 2025-03-31 08949031 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08949031 bus:RegisteredOffice 2024-04-01 2025-03-31 08949031 bus:CompanySecretary1 2024-04-01 2025-03-31 08949031 bus:Director1 2024-04-01 2025-03-31 08949031 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08949031 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 08949031 core:OfficeEquipment 2024-04-01 2025-03-31 08949031 countries:EnglandWales 2024-04-01 2025-03-31 08949031 2024-03-31 08949031 core:FurnitureFittingsToolsEquipment 2024-03-31 08949031 2023-04-01 2024-03-31 08949031 2024-03-31 08949031 core:CurrentFinancialInstruments 2024-03-31 08949031 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 08949031 core:FurnitureFittingsToolsEquipment 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 08949031

We Write at Dawn Limited Unaudited Financial Statements for the Year Ended 31 March 2025
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

We Write at Dawn Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3 to 6

We Write at Dawn Limited

Company Information

Director | K N L Wilson-Cairns

Company secretary | L Wilson-Cairns

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

We Write at Dawn Limited

Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 861 | 64
Current assets |  |  |
Debtors | 5 | 305,226 | 389,378
Cash at bank and in hand |  | 1,289,850 | 936,572
|  | 1,595,076 | 1,325,950
Creditors: Amounts falling due within one year | 6 | (91,420) | (34,246)
Net current assets |  | 1,503,656 | 1,291,704
Net assets |  | 1,504,517 | 1,291,768
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 1,504,507 | 1,291,758
Shareholders' funds |  | 1,504,517 | 1,291,768

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of We Write at Dawn Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 6 March 2026

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

K N L Wilson-Cairns

Director

Company registration number: 08949031

We Write at Dawn Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principle activity of the company is the provision of services to the entertainment industry.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the year ended 31 March 2025 and had net assets of £1,504,517 at that date, including cash at bank of £1,289,850.
The director has considered the potential effects of the current economic climate and believes that any impact will be manageable. The company earns commissions from the online delivery of previously produced cinematic productions, has few fixed overheads and the company continues to develop ideas for future projects.
On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, rebates and discounts.
The company recognises revenue from script writing services based upon the contractual stage of completion. Turnover from royalties are recognised in the period in which they are earned.

We Write at Dawn Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 33% straight line

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

We Write at Dawn Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 13,791 | 13,791
Additions | 1,289 | 1,289
Disposals | (2,188) | (2,188)
At 31 March 2025 | 12,892 | 12,892
Depreciation
At 1 April 2024 | 13,727 | 13,727
Charge for the year | 492 | 492
Eliminated on disposal | (2,188) | (2,188)
At 31 March 2025 | 12,031 | 12,031
Carrying amount
At 31 March 2025 | 861 | 861
At 31 March 2024 | 64 | 64

We Write at Dawn Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 305,226 | 389,378
| 305,226 | 389,378

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 49 | -
Taxation and social security | 70,853 | 14,918
Accruals and deferred income | 11,500 | 10,500
Other creditors | 9,018 | 8,828
| 91,420 | 34,246

7 | Transactions with directors

At 31 March 2025 an amount of £63,182 (2024: £312,400) was due from the director. During the year advances of £57,312 and repayments of £310,709 were made. Interest of £4,178 (2024: £4,213) is payable to the company at 2.25% per annum. There are no set terms in place.

8 | Non Adjusting Post Balance Sheet Event

Subsequent to 31 March 2025 a dividend of £63,500 was declared and paid.