Company registration number SC777972 (Scotland)
Author Brand Audit Ltd
Unaudited financial statements
for the year ended 31 August 2025
Pages for filing with registrar
Author Brand Audit Ltd
Chartered Accountants' report to the director on the preparation of the
unaudited statutory financial statements of Author Brand Audit Ltd
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Author Brand Audit Ltd for the year ended 31 August 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the d irector of Author Brand Audit Ltd, as a body, in accordance with the terms of our engagement letter dated 11 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Author Brand Audit Ltd and state those matters that we have agreed to state to the d irector of Author Brand Audit Ltd, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Author Brand Audit Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Author Brand Audit Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Author Brand Audit Ltd. You consider that Author Brand Audit Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Author Brand Audit 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 f inancial statements.

James Milne
Chartered Accountants
5 Bon Accord Square
Aberdeen
AB11 6XZ
7 May 2026
Author Brand Audit Ltd
Balance sheet
as at 31 August 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
895
-
0
Current assets
Debtors
1,056
757
Cash at bank and in hand
9
55
1,065
812
Creditors: amounts falling due within one year
(2,303)
(3,818)
Net current liabilities
(1,238)
(3,006)
Net liabilities
(343)
(3,006)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(344)
(3,007)
Total equity
(343)
(3,006)
Author Brand Audit Ltd
Balance sheet (continued)
as at 31 August 2025
3

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 7 May 2026
Amber Dalcourt
Director
Company registration number SC777972 (Scotland)
Author Brand Audit Ltd
Notes to thefinancial statements
for the year ended 31 August 2025
4
1
Accounting policies
Company information

Author Brand Audit Ltd is a private company limited by shares incorporated in Scotland. The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, EH6 7BD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
Author Brand Audit Ltd
Notes to thefinancial statements (continued)
for the year ended 31 August 2025
5
3
Tangible fixed assets
Total
£
Cost
At 1 September 2024
-
0
Additions
1,037
At 31 August 2025
1,037
Depreciation and impairment
At 1 September 2024
-
0
Depreciation charged in the year
142
At 31 August 2025
142
Carrying amount
At 31 August 2025
895
At 31 August 2024
-
0
4
Directors' transactions
Description
Opening credit balance
Amounts advanced
Amounts repaid
Closing credit balance
£
£
£
£
Amber Dalcourt
2,858
1,991
(3,610)
1,239
2,858
1,991
(3,610)
1,239
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