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NightKnight Limited

Registered Number
12203665
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

NightKnight Limited
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Mr Reece Knight
Mrs Toni Knight

Registered Address

1 Main Street
Swanland
North Ferriby
HU14 3QP

Registered Number

12203665 (England and Wales)
NightKnight Limited
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7143,850137,000
143,850137,000
Current assets
Debtors344-
Cash at bank and on hand1,0932,729
1,4372,729
Creditors amounts falling due within one year8(43,028)(34,885)
Net current assets (liabilities)(41,591)(32,156)
Total assets less current liabilities102,259104,844
Creditors amounts falling due after one year9(102,211)(102,211)
Net assets482,633
Capital and reserves
Called up share capital55
Profit and loss account432,628
Shareholders' funds482,633
The financial statements were approved and authorised for issue by the Board of Directors on 2 November 2023, and are signed on its behalf by:
Mr Reece Knight
Director
Registered Company No. 12203665
NightKnight Limited
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is letting of residential property.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Land and buildings are stated at cost or valuation. Other tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on other tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
6.Employee information

20232022
Average number of employees during the year00
7.Property, plant and equipment

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 October 22137,000-137,000
Additions5,0372,4187,455
At 30 September 23142,0372,418144,455
Depreciation and impairment
Charge for year-605605
At 30 September 23-605605
Net book value
At 30 September 23142,0371,813143,850
At 30 September 22137,000-137,000
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,272-
Amounts owed to related parties41,03134,296
Taxation and social security-344
Other creditors725245
Total43,02834,885
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts102,211102,211
Total102,211102,211
Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within Bank borrowings and overdrafts is a loan secured against company property totalling £102,211 (2022 £102,211) which is denominated in sterling. The loan repayments are interest only until the loan redemption date.