2022-04-012023-03-312023-03-31false09418544THE NIGHT TIME INDUSTRIES ASSOCIATION2024-02-1696090iso4217:GBPxbrli:pure094185442022-04-01094185442023-03-31094185442022-04-012023-03-31094185442021-04-01094185442022-03-31094185442021-04-012022-03-3109418544bus:SmallEntities2022-04-012023-03-3109418544bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3109418544bus:FullAccounts2022-04-012023-03-3109418544bus:CompanyLimitedByGuarantee2022-04-012023-03-3109418544core:WithinOneYear2023-03-3109418544core:AfterOneYear2023-03-3109418544core:WithinOneYear2022-03-3109418544core:AfterOneYear2022-03-3109418544core:ShareCapital2023-03-3109418544core:SharePremium2023-03-3109418544core:RevaluationReserve2023-03-3109418544core:OtherReservesSubtotal2023-03-3109418544core:RetainedEarningsAccumulatedLosses2023-03-3109418544core:ShareCapital2022-03-3109418544core:SharePremium2022-03-3109418544core:RevaluationReserve2022-03-3109418544core:OtherReservesSubtotal2022-03-3109418544core:RetainedEarningsAccumulatedLosses2022-03-3109418544core:LandBuildings2023-03-3109418544core:PlantMachinery2023-03-3109418544core:Vehicles2023-03-3109418544core:FurnitureFittings2023-03-3109418544core:OfficeEquipment2023-03-3109418544core:NetGoodwill2023-03-3109418544core:IntangibleAssetsOtherThanGoodwill2023-03-3109418544core:ListedExchangeTraded2023-03-3109418544core:UnlistedNon-exchangeTraded2023-03-3109418544core:LandBuildings2022-03-3109418544core:PlantMachinery2022-03-3109418544core:Vehicles2022-03-3109418544core:FurnitureFittings2022-03-3109418544core:OfficeEquipment2022-03-3109418544core:NetGoodwill2022-03-3109418544core:IntangibleAssetsOtherThanGoodwill2022-03-3109418544core:ListedExchangeTraded2022-03-3109418544core:UnlistedNon-exchangeTraded2022-03-3109418544core:LandBuildings2022-04-012023-03-3109418544core:PlantMachinery2022-04-012023-03-3109418544core:Vehicles2022-04-012023-03-3109418544core:FurnitureFittings2022-04-012023-03-3109418544core:OfficeEquipment2022-04-012023-03-3109418544core:NetGoodwill2022-04-012023-03-3109418544core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109418544core:ListedExchangeTraded2022-04-012023-03-3109418544core:UnlistedNon-exchangeTraded2022-04-012023-03-3109418544core:MoreThanFiveYears2022-04-012023-03-3109418544core:Non-currentFinancialInstruments2023-03-3109418544core:Non-currentFinancialInstruments2022-03-3109418544dpl:CostSales2022-04-012023-03-3109418544dpl:DistributionCosts2022-04-012023-03-3109418544core:LandBuildings2022-04-012023-03-3109418544core:PlantMachinery2022-04-012023-03-3109418544core:Vehicles2022-04-012023-03-3109418544core:FurnitureFittings2022-04-012023-03-3109418544core:OfficeEquipment2022-04-012023-03-3109418544dpl:AdministrativeExpenses2022-04-012023-03-3109418544core:NetGoodwill2022-04-012023-03-3109418544core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109418544dpl:GroupUndertakings2022-04-012023-03-3109418544dpl:ParticipatingInterests2022-04-012023-03-3109418544dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109418544core:ListedExchangeTraded2022-04-012023-03-3109418544dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109418544core:UnlistedNon-exchangeTraded2022-04-012023-03-3109418544dpl:CostSales2021-04-012022-03-3109418544dpl:DistributionCosts2021-04-012022-03-3109418544core:LandBuildings2021-04-012022-03-3109418544core:PlantMachinery2021-04-012022-03-3109418544core:Vehicles2021-04-012022-03-3109418544core:FurnitureFittings2021-04-012022-03-3109418544core:OfficeEquipment2021-04-012022-03-3109418544dpl:AdministrativeExpenses2021-04-012022-03-3109418544core:NetGoodwill2021-04-012022-03-3109418544core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3109418544dpl:GroupUndertakings2021-04-012022-03-3109418544dpl:ParticipatingInterests2021-04-012022-03-3109418544dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3109418544core:ListedExchangeTraded2021-04-012022-03-3109418544dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3109418544core:UnlistedNon-exchangeTraded2021-04-012022-03-3109418544core:NetGoodwill2023-03-3109418544core:IntangibleAssetsOtherThanGoodwill2023-03-3109418544core:LandBuildings2023-03-3109418544core:PlantMachinery2023-03-3109418544core:Vehicles2023-03-3109418544core:FurnitureFittings2023-03-3109418544core:OfficeEquipment2023-03-3109418544core:AfterOneYear2023-03-3109418544core:WithinOneYear2023-03-3109418544core:ListedExchangeTraded2023-03-3109418544core:UnlistedNon-exchangeTraded2023-03-3109418544core:ShareCapital2023-03-3109418544core:SharePremium2023-03-3109418544core:RevaluationReserve2023-03-3109418544core:OtherReservesSubtotal2023-03-3109418544core:RetainedEarningsAccumulatedLosses2023-03-3109418544core:NetGoodwill2022-03-3109418544core:IntangibleAssetsOtherThanGoodwill2022-03-3109418544core:LandBuildings2022-03-3109418544core:PlantMachinery2022-03-3109418544core:Vehicles2022-03-3109418544core:FurnitureFittings2022-03-3109418544core:OfficeEquipment2022-03-3109418544core:AfterOneYear2022-03-3109418544core:WithinOneYear2022-03-3109418544core: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THE NIGHT TIME INDUSTRIES ASSOCIATION

Registered Number
09418544
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

THE NIGHT TIME INDUSTRIES ASSOCIATION
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

BRAINES, Steven Robert
GRIEVE, Michael David Allan
KILL, Michael Christopher
KILL, Silvana Carmen
LORD, Sacha John Edward
MAUSETH, William Hamilton
MCNEILL, Nicola
MITCHELL, Colin
ROSE-WYATT, Lisa Dawn
TIPPINS, Julie

Company Secretary

KILL, Michael Christopher

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

09418544 (England and Wales)
THE NIGHT TIME INDUSTRIES ASSOCIATION
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors64443,352
Cash at bank and on hand11,29610,904
11,74014,256
Creditors amounts falling due within one year7(78,442)(57,518)
Net current assets (liabilities)(66,702)(43,262)
Total assets less current liabilities(66,702)(43,262)
Creditors amounts falling due after one year8(13,505)(15,407)
Net assets(80,207)(58,669)
Capital and reserves
Profit and loss account(80,207)(58,669)
Reserves(80,207)(58,669)
The financial statements were approved and authorised for issue by the Board of Directors on 16 February 2024, and are signed on its behalf by:
KILL, Michael Christopher
Director
Registered Company No. 09418544
THE NIGHT TIME INDUSTRIES ASSOCIATION
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by guarantee 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.Accounting policies
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of signing these financial statements. On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to the their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
4.Employee information

20232022
Average number of employees during the year109
5.Description of nature of transactions and balances with related parties
Raising the Bar UK Ltd - a related company by virtue of directors S C Kill (partner of the director M C Kill) is a majority shareholder and a director in the related company. During the year, the reporting entity paid £56,400 [2022: £39,000] to the related company for consultancy services. At the balance sheet date the company owed £691 [2022: £691] to the related party included in trade creditors. Global Publicity - a related entity by virtue of director N McNeill being a founder. During the year, the reporting company paid £5,200 [2022: £Nil] to the related entity for marketing services. At the balance sheet date the company owed £400 [2022: £Nil] to the related party included in trade creditors. Transactions with other entities related by common control of various directors have also taken place, trading under normal commercial terms, balances are presented separately in debtors/creditors and are as follows: UK Door Security Association: (£3,408) [2022: £Nil] Night Time Industries Alliance CIC: £331 [2022: £Nil] Safeguarding Nightlife CIC: £113 [2022: £Nil]
6.Debtors

2023

2022

££
Amounts owed by group undertakings444-
Other debtors-3,352
Total4443,352
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

££
Trade creditors / trade payables17,0363,775
Bank borrowings and overdrafts4,2991,993
Amounts owed to related parties3,4083,629
Taxation and social security20,68412,996
Other creditors30,00030,000
Accrued liabilities and deferred income3,0155,125
Total78,44257,518
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.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts13,50515,407
Total13,50515,407