2023-10-012024-09-302024-09-30false12203665NightKnight Limited2024-11-20iso4217:GBPxbrli:pure122036652023-10-01122036652024-09-30122036652023-10-012024-09-30122036652022-10-01122036652023-09-30122036652022-10-012023-09-3012203665bus:SmallEntities2023-10-012024-09-3012203665bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3012203665bus:FullAccounts2023-10-012024-09-3012203665bus:PrivateLimitedCompanyLtd2023-10-012024-09-3012203665core:WithinOneYear2024-09-3012203665core:AfterOneYear2024-09-3012203665core:WithinOneYear2023-09-3012203665core:AfterOneYear2023-09-3012203665core:ShareCapital2024-09-3012203665core:SharePremium2024-09-3012203665core:RevaluationReserve2024-09-3012203665core:OtherReservesSubtotal2024-09-3012203665core:RetainedEarningsAccumulatedLosses2024-09-3012203665core:ShareCapital2023-09-3012203665core:SharePremium2023-09-3012203665core:RevaluationReserve2023-09-3012203665core:OtherReservesSubtotal2023-09-3012203665core:RetainedEarningsAccumulatedLosses2023-09-3012203665core:LandBuildings2024-09-3012203665core:PlantMachinery2024-09-3012203665core:Vehicles2024-09-3012203665core:FurnitureFittings2024-09-3012203665core:OfficeEquipment2024-09-3012203665core:NetGoodwill2024-09-3012203665core:IntangibleAssetsOtherThanGoodwill2024-09-3012203665core:ListedExchangeTraded2024-09-3012203665core:UnlistedNon-exchangeTraded2024-09-3012203665core:LandBuildings2023-09-3012203665core:PlantMachinery2023-09-3012203665core:Vehicles2023-09-3012203665core:FurnitureFittings2023-09-3012203665core:OfficeEquipment2023-09-3012203665core:NetGoodwill2023-09-3012203665core:IntangibleAssetsOtherThanGoodwill2023-09-3012203665core:ListedExchangeTraded2023-09-3012203665core:UnlistedNon-exchangeTraded2023-09-3012203665core:LandBuildings2023-10-012024-09-3012203665core:PlantMachinery2023-10-012024-09-3012203665core:Vehicles2023-10-012024-09-3012203665core:FurnitureFittings2023-10-012024-09-3012203665core:OfficeEquipment2023-10-012024-09-3012203665core:NetGoodwill2023-10-012024-09-3012203665core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3012203665core:ListedExchangeTraded2023-10-012024-09-3012203665core:UnlistedNon-exchangeTraded2023-10-012024-09-3012203665core:MoreThanFiveYears2023-10-012024-09-3012203665core:Non-currentFinancialInstruments2024-09-3012203665core:Non-currentFinancialInstruments2023-09-3012203665dpl:CostSales2023-10-012024-09-3012203665dpl:DistributionCosts2023-10-012024-09-3012203665core:LandBuildings2023-10-012024-09-3012203665core:PlantMachinery2023-10-012024-09-3012203665core:Vehicles2023-10-012024-09-3012203665core:FurnitureFittings2023-10-012024-09-3012203665core:OfficeEquipment2023-10-012024-09-3012203665dpl:AdministrativeExpenses2023-10-012024-09-3012203665core:NetGoodwill2023-10-012024-09-3012203665core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3012203665dpl:GroupUndertakings2023-10-012024-09-3012203665dpl:ParticipatingInterests2023-10-012024-09-3012203665dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-3012203665core:ListedExchangeTraded2023-10-012024-09-3012203665dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-3012203665core:UnlistedNon-exchangeTraded2023-10-012024-09-3012203665dpl:CostSales2022-10-012023-09-3012203665dpl:DistributionCosts2022-10-012023-09-3012203665core:LandBuildings2022-10-012023-09-3012203665core:PlantMachinery2022-10-012023-09-3012203665core:Vehicles2022-10-012023-09-3012203665core:FurnitureFittings2022-10-012023-09-3012203665core:OfficeEquipment2022-10-012023-09-3012203665dpl:AdministrativeExpenses2022-10-012023-09-3012203665core:NetGoodwill2022-10-012023-09-3012203665core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3012203665dpl:GroupUndertakings2022-10-012023-09-3012203665dpl:ParticipatingInterests2022-10-012023-09-3012203665dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3012203665core:ListedExchangeTraded2022-10-012023-09-3012203665dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3012203665core:UnlistedNon-exchangeTraded2022-10-012023-09-3012203665core:NetGoodwill2024-09-3012203665core:IntangibleAssetsOtherThanGoodwill2024-09-3012203665core:LandBuildings2024-09-3012203665core:PlantMachinery2024-09-3012203665core:Vehicles2024-09-3012203665core:FurnitureFittings2024-09-3012203665core:OfficeEquipment2024-09-3012203665core:AfterOneYear2024-09-3012203665core:WithinOneYear2024-09-3012203665core:ListedExchangeTraded2024-09-3012203665core:UnlistedNon-exchangeTraded2024-09-3012203665core:ShareCapital2024-09-3012203665core:SharePremium2024-09-3012203665core:RevaluationReserve2024-09-3012203665core:OtherReservesSubtotal2024-09-3012203665core:RetainedEarningsAccumulatedLosses2024-09-3012203665core:NetGoodwill2023-09-3012203665core:IntangibleAssetsOtherThanGoodwill2023-09-3012203665core:LandBuildings2023-09-3012203665core:PlantMachinery2023-09-3012203665core:Vehicles2023-09-3012203665core:FurnitureFittings2023-09-3012203665core:OfficeEquipment2023-09-3012203665core:AfterOneYear2023-09-3012203665core:WithinOneYear2023-09-3012203665core:ListedExchangeTraded2023-09-3012203665core:UnlistedNon-exchangeTraded2023-09-3012203665core:ShareCapital2023-09-3012203665core:SharePremium2023-09-3012203665core:RevaluationReserve2023-09-3012203665core:OtherReservesSubtotal2023-09-3012203665core:RetainedEarningsAccumulatedLosses2023-09-3012203665core:NetGoodwill2022-10-0112203665core:IntangibleAssetsOtherThanGoodwill2022-10-0112203665core:LandBuildings2022-10-0112203665core:PlantMachinery2022-10-0112203665core:Vehicles2022-10-0112203665core:FurnitureFittings2022-10-0112203665core:OfficeEquipment2022-10-0112203665core:AfterOneYear2022-10-0112203665core:WithinOneYear2022-10-0112203665core:ListedExchangeTraded2022-10-0112203665core:UnlistedNon-exchangeTraded2022-10-0112203665core:ShareCapital2022-10-0112203665core:SharePremium2022-10-0112203665core:RevaluationReserve2022-10-0112203665core:OtherReservesSubtotal2022-10-0112203665core:RetainedEarningsAccumulatedLosses2022-10-0112203665core:AfterOneYear2023-10-012024-09-3012203665core:WithinOneYear2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3012203665core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3012203665core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3012203665core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3012203665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3012203665core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3012203665core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3012203665core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3012203665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3012203665core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3012203665core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3012203665core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3012203665core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3012203665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3012203665core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3012203665core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3012203665core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3012203665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3012203665core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3012203665bus:Director12023-10-012024-09-3012203665bus:Director22023-10-012024-09-30

NightKnight Limited

Registered Number
12203665
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

NightKnight Limited
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Mr Reece Knight
Mrs Toni Knight

Registered Address

1 Main Street
Swanland
North Ferriby
HU14 3QP

Registered Number

12203665 (England and Wales)
NightKnight Limited
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3293,690143,850
293,690143,850
Current assets
Debtors-344
Cash at bank and on hand1,5501,093
1,5501,437
Creditors amounts falling due within one year4(65,051)(43,028)
Net current assets (liabilities)(63,501)(41,591)
Total assets less current liabilities230,189102,259
Creditors amounts falling due after one year5(210,063)(102,211)
Net assets20,12648
Capital and reserves
Called up share capital55
Profit and loss account20,12143
Shareholders' funds20,12648
The financial statements were approved and authorised for issue by the Board of Directors on 20 November 2024, and are signed on its behalf by:
Mr Reece Knight
Director
Registered Company No. 12203665
NightKnight Limited
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
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.
Tangible fixed assets and depreciation
Land and buildings are stated at cost or valuation. Other tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on other tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 October 23142,0372,418144,455
Additions150,444-150,444
At 30 September 24292,4812,418294,899
Depreciation and impairment
At 01 October 23-605605
Charge for year-604604
At 30 September 24-1,2091,209
Net book value
At 30 September 24292,4811,209293,690
At 30 September 23142,0371,813143,850
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties60,55441,031
Taxation and social security4,298-
Finance lease and HP contracts981,272
Other creditors101725
Total65,05143,028
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. Within Amounts owed to related parties is £43,588 due to the directors (2023 £41,031) and £16,800 due to Root Cause Insights Ltd (2023 £Nil), a company wholly owned by Reece Knight, one of the directors.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts210,063102,211
Total210,063102,211
Long 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. Included within Bank borrowings and overdrafts are two loans secured against company property totalling £210,063 (2023 £102,211) which is denominated in sterling. The loan repayments are interest only until the loan redemption date.
6.Related party transactions
During the year, the company charged Root Cause Insights Limited (RCI) £40,000 for services provided (2023 £Nil). RCI is a company wholly owned by Reece Knight, one of the directors.