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Registered number: 11335919
NIGHTOWL XP LTD
Unaudited Financial Statements
For The Year Ended 30 April 2023
HFL Accountants Limited
HFL House
1 Saxon Way
Melbourn
Cambs
SG8 6DN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11335919
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,182 5,379
4,182 5,379
CURRENT ASSETS
Debtors 5 3,057 2,198
Cash at bank and in hand 18 1,413
3,075 3,611
Creditors: Amounts Falling Due Within One Year 6 (6,385 ) (4,813 )
NET CURRENT ASSETS (LIABILITIES) (3,310 ) (1,202 )
TOTAL ASSETS LESS CURRENT LIABILITIES 872 4,177
Creditors: Amounts Falling Due After More Than One Year 7 (6,459 ) (17,592 )
NET LIABILITIES (5,587 ) (13,415 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (5,588 ) (13,416 )
SHAREHOLDERS' FUNDS (5,587) (13,415)
Page 1
Page 2
For the year ending 30 April 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.
On behalf of the board
Thomas Davies
Director
19 January 2024
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
NIGHTOWL XP LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11335919 . The registered office is Flat 5, 6 Tisbury Road, Hove, East Sussex, BN3 3BA.
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 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer and Office Equipment 33% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer and Office Equipment Total
£ £ £ £
Cost
As at 1 May 2022 586 13,800 2,995 17,381
Additions - - 3,599 3,599
As at 30 April 2023 586 13,800 6,594 20,980
Depreciation
As at 1 May 2022 292 8,715 2,995 12,002
Provided during the period 146 3,450 1,200 4,796
As at 30 April 2023 438 12,165 4,195 16,798
Net Book Value
As at 30 April 2023 148 1,635 2,399 4,182
As at 1 May 2022 294 5,085 - 5,379
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,057 -
Prepayments and accrued income - 2,198
3,057 2,198
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Credit card 4,403 3,594
Accruals and deferred income 990 900
Director's loan account 992 319
6,385 4,813
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 6,458 9,000
Other creditors 1 8,592
6,459 17,592
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5