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Company Registration No. 07264227 (England and Wales)
PRESTIGE LATE NIGHT LIMITED Unaudited accounts for the year ended 30 April 2023
PRESTIGE LATE NIGHT LIMITED Unaudited accounts Contents
Page
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PRESTIGE LATE NIGHT LIMITED Company Information for the year ended 30 April 2023
Directors
Saadiya Afsheen Imran Nazir
Company Number
07264227 (England and Wales)
Registered Office
36B COLNE ROAD BURNLEY LANCASHIRE BB10 1LG
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PRESTIGE LATE NIGHT LIMITED Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,914 
8,991 
Current assets
Inventories
52,588 
53,989 
Debtors
220,106 
115,700 
Cash at bank and in hand
90,082 
247,462 
362,776 
417,151 
Creditors: amounts falling due within one year
(260,745)
(308,004)
Net current assets
102,031 
109,147 
Total assets less current liabilities
121,945 
118,138 
Provisions for liabilities
Other provisions
(3,784)
(1,708)
Net assets
118,161 
116,430 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
117,861 
116,130 
Shareholders' funds
118,161 
116,430 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 January 2024 and were signed on its behalf by
Saadiya Afsheen Director Company Registration No. 07264227
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PRESTIGE LATE NIGHT LIMITED Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
PRESTIGE LATE NIGHT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07264227. The registered office is 36B COLNE ROAD, BURNLEY, LANCASHIRE, BB10 1LG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
9,070 
44,539 
53,609 
Additions
15,806 
- 
15,806 
At 30 April 2023
24,876 
44,539 
69,415 
Depreciation
At 1 May 2022
8,389 
36,229 
44,618 
Charge for the year
2,805 
2,078 
4,883 
At 30 April 2023
11,194 
38,307 
49,501 
Net book value
At 30 April 2023
13,682 
6,232 
19,914 
At 30 April 2022
681 
8,310 
8,991 
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PRESTIGE LATE NIGHT LIMITED Notes to the Accounts for the year ended 30 April 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
124,695 
92,184 
Amounts due from group undertakings etc.
80,000 
- 
Accrued income and prepayments
- 
5,331 
Other debtors
15,411 
18,185 
220,106 
115,700 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
11,090 
- 
Trade creditors
209,538 
163,685 
Taxes and social security
5,383 
7,283 
Other creditors
32,934 
32,397 
Accruals
1,800 
104,639 
260,745 
308,004 
7
Average number of employees
During the year the average number of employees was 20 (2022: 19).
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