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Registered number: 10189797
Midnight Lightning Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Paul Ng & Associates
15 Halifax Way
Welwyn Garden City
Hertfordshire
AL72QH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10189797
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,110 624
Investments 5 20,000 20,000
21,110 20,624
CURRENT ASSETS
Debtors 6 6,600 43,560
Cash at bank and in hand 5,421 27,768
12,021 71,328
Creditors: Amounts Falling Due Within One Year 7 (8,854 ) (25,215 )
NET CURRENT ASSETS (LIABILITIES) 3,167 46,113
TOTAL ASSETS LESS CURRENT LIABILITIES 24,277 66,737
PROVISIONS FOR LIABILITIES
Deferred Taxation (300 ) (200 )
NET ASSETS 23,977 66,537
CAPITAL AND RESERVES
Called up share capital 10 10
Capital redemption reserve 10 10
Profit and Loss Account 23,957 66,517
SHAREHOLDERS' FUNDS 23,977 66,537
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The financial statements were approved and authorised for issue by the board of directors on 5 December 2023 and were signed on its behalf by:
Mr L K Leong
Director
05/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Midnight Lightning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10189797 . The registered office is Midn.Li 6 Fortis Green Avenue, London, N2 9NA.
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. Turnover
Turnover is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for sales of goods and services rendered, net of discounts, rebates and value added tax.
2.3. 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:
Fixtures & Fittings 50% on cost
Computer Equipment 50% on cost
2.4. Financial Instruments
Financial assets
Basic financial assets, including trade and other receivables, cash and bank balances and investments, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Investments
Investments are initially measured at cost and subsequently measured at fair value whilst a reliable measure of fair value is
available without undue cost or effort. Changes in fair value are recognised in profit or loss.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 June 2022 5,605
Additions 2,219
As at 31 May 2023 7,824
Depreciation
As at 1 June 2022 4,981
Provided during the period 1,733
As at 31 May 2023 6,714
Net Book Value
As at 31 May 2023 1,110
As at 1 June 2022 624
5. Investments
Unlisted
£
Cost
As at 1 June 2022 20,000
As at 31 May 2023 20,000
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 20,000
As at 1 June 2022 20,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 43,560
- 43,560
Due after more than one year
Other debtors 6,600 -
6,600 -
6,600 43,560
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 4,582 2,601
Taxation and social security 4,272 22,614
8,854 25,215
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr L K Leong 15,000 30,000
9. Ultimate Controlling Party
The company's ultimate controlling party is the director, L K J Leong by virtue of his ownership of 100% of the issued share capital in the company.
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