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NIGHTSCAPE PRESS LIMITED

(formerly COPY 'N' PASTE LIMITED)

Registered Number
07407544
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

NIGHTSCAPE PRESS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

D Searle

Company Secretary

AURIA ACCOUNTANCY LIMITED

Registered Address

C/O Auria
48 Warwick Street
London
W1B 5AW

Registered Number

07407544 (England and Wales)
NIGHTSCAPE PRESS LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors6-1,422
Cash at bank and on hand231238
2311,660
Creditors amounts falling due within one year7(6,049)(1,200)
Net current assets (liabilities)(5,818)460
Total assets less current liabilities(5,818)460
Net assets(5,818)460
Capital and reserves
Called up share capital11
Profit and loss account(5,819)459
Shareholders' funds(5,818)460
The financial statements were approved and authorised for issue by the Director on 21 November 2023, and are signed on its behalf by:
D Searle
Director
Registered Company No. 07407544
NIGHTSCAPE PRESS LIMITED
Notes to the Financial Statements
for the year ended 31 March 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 continued to be that of copy writing services.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
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.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
5.Employee information

20232022
Average number of employees during the year11
6.Debtors

2023

2022

££
Other debtors-1,422
Total-1,422
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Other creditors4,609-
Accrued liabilities and deferred income1,4401,200
Total6,0491,200
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.