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REGISTERED NUMBER: 12856292 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Nightowl Resolutions Limited

Nightowl Resolutions Limited (Registered number: 12856292)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Nightowl Resolutions Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: L Hulatt Esq





REGISTERED OFFICE: 47 Burden Way
Guildford
Surrey
GU2 9RB





REGISTERED NUMBER: 12856292 (England and Wales)





ACCOUNTANTS: Coussens, Chartered Accountants
Chimneys
Boughton Hall Avenue
Send
Woking
Surrey
GU23 7DD

Nightowl Resolutions Limited (Registered number: 12856292)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 359

CURRENT ASSETS
Debtors 5 4,097 2,003
Cash at bank 2,723 21,372
6,820 23,375
CREDITORS
Amounts falling due within one year 6 (8,685 ) (13,429 )
NET CURRENT (LIABILITIES)/ASSETS (1,865 ) 9,946
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,865

)

10,305

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (1,965 ) 10,205
SHAREHOLDERS' FUNDS (1,865 ) 10,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2024 and were signed by:



L Hulatt Esq - Director


Nightowl Resolutions Limited (Registered number: 12856292)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Nightowl Resolutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Nightowl Resolutions Limited (Registered number: 12856292)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2023
and 31 March 2024 1,078
DEPRECIATION
At 1 April 2023 719
Charge for year 359
At 31 March 2024 1,078
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 359

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 3,728 500
Directors' current accounts - 1,134
Tax 369 369
4,097 2,003

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Tax 5,354 11,403
Social security and other taxes 144 -
Directors' current accounts 1,221 -
Accrued expenses 1,966 2,026
8,685 13,429

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100

Nightowl Resolutions Limited (Registered number: 12856292)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. RESERVES
Retained
earnings
£   

At 1 April 2023 10,205
Profit for the year 22,464
Dividends (34,634 )
At 31 March 2024 (1,965 )