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SPIRITED NIGHTS LTD.

Unaudited Financial Statements

for the Year Ended 31 March 2024






SPIRITED NIGHTS LTD. (REGISTERED NUMBER: 06546244)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPIRITED NIGHTS LTD.

Company Information
for the year ended 31 March 2024







DIRECTOR: J Rogerson





REGISTERED OFFICE: First Floor
68 Uppermoor
Leeds
West Yorkshire
LS28 7EX





REGISTERED NUMBER: 06546244 (England and Wales)





ACCOUNTANTS: Beldenn Limited
Chartered Accountants
First Floor
68 Uppermoor
Pudsey
West Yorkshire
LS28 7EX

SPIRITED NIGHTS LTD. (REGISTERED NUMBER: 06546244)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,365 55,320
Investments 5 341,997 329,987
392,362 385,307

CURRENT ASSETS
Stocks 13,035 16,110
Debtors 6 762,137 803,227
Cash at bank 697,494 485,261
1,472,666 1,304,598
CREDITORS
Amounts falling due within one year 7 148,930 154,442
NET CURRENT ASSETS 1,323,736 1,150,156
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,716,098

1,535,463

PROVISIONS FOR LIABILITIES 8 11,380 12,485
NET ASSETS 1,704,718 1,522,978

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,704,618 1,522,878
SHAREHOLDERS' FUNDS 1,704,718 1,522,978

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 her 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.

SPIRITED NIGHTS LTD. (REGISTERED NUMBER: 06546244)

Balance Sheet - continued
31 March 2024


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 30 July 2024 and were signed by:





J Rogerson - Director


SPIRITED NIGHTS LTD. (REGISTERED NUMBER: 06546244)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Spirited Nights Ltd. 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.
Leasehold improvements - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

SPIRITED NIGHTS LTD. (REGISTERED NUMBER: 06546244)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 14 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and
improvements machinery fittings
£    £    £   
COST
At 1 April 2023 6,741 62,066 112,790
Additions - 4,201 244
At 31 March 2024 6,741 66,267 113,034
DEPRECIATION
At 1 April 2023 5,081 41,615 96,586
Charge for year 249 3,698 2,467
At 31 March 2024 5,330 45,313 99,053
NET BOOK VALUE
At 31 March 2024 1,411 20,954 13,981
At 31 March 2023 1,660 20,451 16,204

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 36,395 12,708 230,700
Additions - 3,006 7,451
At 31 March 2024 36,395 15,714 238,151
DEPRECIATION
At 1 April 2023 21,041 11,057 175,380
Charge for year 3,838 2,154 12,406
At 31 March 2024 24,879 13,211 187,786
NET BOOK VALUE
At 31 March 2024 11,516 2,503 50,365
At 31 March 2023 15,354 1,651 55,320

SPIRITED NIGHTS LTD. (REGISTERED NUMBER: 06546244)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023 329,987
Additions 12,010
At 31 March 2024 341,997
NET BOOK VALUE
At 31 March 2024 341,997
At 31 March 2023 329,987

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 620
Amounts owed by group undertakings 600,114 600,114
Other debtors 162,023 202,493
762,137 803,227

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 22,021 29,274
Taxation and social security 125,534 123,898
Other creditors 1,375 1,270
148,930 154,442

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 11,380 12,485

Deferred
tax
£   
Balance at 1 April 2023 12,485
Provided during year (1,105 )
Balance at 31 March 2024 11,380

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Rogerson.