Writer's Toolbox UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15481528

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		958		-

			958		-
CURRENT ASSETS
Stocks	5	20,472		22,347
Debtors	6	35,686		6,827
Cash at bank and in hand		24,235		22,348

		80,393		51,522
Creditors: Amounts Falling Due Within One Year	7	(316,205 )		(170,371 )

NET CURRENT ASSETS (LIABILITIES)			(235,812 )		(118,849 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(234,854 )		(118,849 )

NET LIABILITIES			(234,854 )		(118,849 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(234,954 )		(118,949 )

SHAREHOLDERS' FUNDS			(234,854)		(118,849)

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Writer's Toolbox UK Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Ian Hunter

Director

14/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Writer's Toolbox UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15481528 . The registered office is C/O Paul Beare Ltd, 100 Bollo Lane, London, W4 5LX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

The company continues to receive financial support from its parent company Adavnced Learning Limited located in New Zealand, for the forseeable future.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Supply of goods

Turnover from the supply of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is based on a subscription services offered to customers

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

50% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: NIL)

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Writer's Toolbox UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	-
Additions	1,915

As at 31 March 2026	1,915

Depreciation
As at 1 April 2025	-
Provided during the period	957

As at 31 March 2026	957

Net Book Value
As at 31 March 2026	958

As at 1 April 2025	-

5. Stocks

	31 March 2026	31 March 2025
	£	£
Stock	20,472	22,347

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	(68 )	1,798
Other debtors	35,754	5,029

	35,686	6,827

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	24,796	4,973
Amounts owed to group undertakings	250,134	138,973
Other creditors	37,358	21,719
Taxation and social security	3,917	4,706

	316,205	170,371

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Writer's Toolbox UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

9. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £NIL.

At the balance sheet date contributions of £453 (2025: £0) were due to the fund and are included in creditors.

10. Related Party Disclosures

The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

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