Policy Scribe Limited iXBRL

Policy Scribe Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 30 April 2026

Policy Scribe Limited

DIRECTOR AND OTHER INFORMATION


Director	Dr Eve Hepburn


Company Registration Number	SC533403


Registered Office	3 Queen Street
	Edinburgh
	EH21JE
	United Kingdom


Accountants	Steedman & Company Limited
	Chartered Certified Accountants
	3 Queen Street
	Edinburgh
	Midlothain
	EH2 1JE

Policy Scribe Limited

DIRECTOR'S REPORT

for the financial year ended 30 April 2026

The director presents her report and the unaudited financial statements for the financial year ended 30 April 2026.

Director

The director who served during the financial year is as follows:

Dr Eve Hepburn

There were no changes in shareholdings between 30 April 2026 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Dr Eve Hepburn

Director

31 July 2026

Policy Scribe Limited

CHARTERED CERTIFIED ACCOUNTANTS REPORT

to the director on the preparation of the unaudited statutory accounts of Policy Scribe Limited

for the financial year ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Policy Scribe Limited for the financial year ended 30 April 2026 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes thereto from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at

<http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html>

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

__________________________________

STEEDMAN & COMPANY LIMITED

Chartered Certified Accountants and Accountants

3 Queen Street

Edinburgh

Midlothain

EH2 1JE

31 July 2026

Policy Scribe Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 30 April 2026

	2026	2025
Notes	£	£

Turnover	48,124	16,500
	─────────	─────────
Gross profit	48,124	16,500

Administrative expenses	(35,823)	(14,332)
	─────────	─────────
Profit before taxation	12,301	2,168

Tax on profit	(2,222)	(247)
	─────────	─────────
Profit for the financial year	10,079	1,921
	═════════	═════════

Policy Scribe Limited

Company Registration Number: SC533403

BALANCE SHEET

as at 30 April 2026

		2026	2025
	Notes	£	£

Fixed Assets

Tangible assets

1,344

738

─────────

Current Assets

Cash at bank and in hand

9,717

4,457

Creditors: amounts falling due within one year

(6,154)

(3,367)

─────────

Net Current Assets

3,563

1,090

─────────

Total Assets less Current Liabilities

4,907

1,828

═════════

Equity

Called up share capital

Retained earnings

4,907

1,828

─────────

Equity attributable to owners of the company

4,907

1,828

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 31 July 2026



________________________________
Dr Eve Hepburn
Director

Policy Scribe Limited

STATEMENT OF CHANGES IN EQUITY

as at 30 April 2026

	Retained	Total
	earnings

	£	£

At 1 May 2024	407	407
	─────────	─────────
Profit for the financial year	1,921	1,921
	─────────	─────────
Payment of dividends	(500)	(500)
	─────────	─────────
At 30 April 2025	1,828	1,828
	─────────	─────────
Profit for the financial year	10,079	10,079
	─────────	─────────
Payment of dividends	(7,000)	(7,000)
	─────────	─────────
At 30 April 2026	4,907	4,907
	═════════	═════════

Policy Scribe Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2026

General Information

Policy Scribe Limited is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC533403. The registered office of the company is 3 Queen Street, Edinburgh, EH21JE, United Kingdom. Research and experimental development on social sciences and humanities The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 April 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

15% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2025 - 0).

2026

2025

Number

Number

Director

═════════


4.	Dividends	2026	2025
		£	£
	Dividends on equity shares:

	Policy Scribe Ltd - Final paid	7,000	500
		═════════	═════════


5.	Tangible assets
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 May 2025	1,014	1,014
	Additions	872	872
		─────────	─────────
	At 30 April 2026	1,886	1,886
		─────────	─────────
	Depreciation
	At 1 May 2025	276	276
	Charge for the financial year	266	266
		─────────	─────────
	At 30 April 2026	542	542
		─────────	─────────
	Net book value
	At 30 April 2026	1,344	1,344
		═════════	═════════
	At 30 April 2025	738	738
		═════════	═════════


6.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Amounts owed to related parties (Note 9)	318	-
	Taxation (Note 7)	2,225	247
	Director's current account	3,611	3,120
		─────────	─────────
		6,154	3,367
		═════════	═════════


7.	Taxation	2026	2025
		£	£

	Creditors:
	Corporation tax	2,225	247
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 30 April 2026.


9.	Related party transactions

	Net balances with related parties:
		2026	2025
		£	£

	Trading amounts owed to related parties	318	-
		═════════	═════════

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.