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REGISTERED NUMBER: 09270559 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

NIGHTKEY LIMITED

NIGHTKEY LIMITED (REGISTERED NUMBER: 09270559)

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


NIGHTKEY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: P D Jacobs
M S Jacobs





REGISTERED OFFICE: 10 Northcliffe Drive
London
N20 8JZ





REGISTERED NUMBER: 09270559 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
Black Country House
Rounds Green Road
Oldbury
West Midlands
B69 2DG

NIGHTKEY LIMITED (REGISTERED NUMBER: 09270559)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,848 11,592
Tangible assets 5 813 606
10,661 12,198

CURRENT ASSETS
Debtors 6 33,178 28,658
Cash at bank 30,199 25,800
63,377 54,458
CREDITORS
Amounts falling due within one year 7 10,268 6,093
NET CURRENT ASSETS 53,109 48,365
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,770

60,563

CREDITORS
Amounts falling due after more than
one year

8

3,940

5,839
NET ASSETS 59,830 54,724

CAPITAL AND RESERVES
Called up share capital 1,267 1,267
Share premium 185,733 185,733
Retained earnings (127,170 ) (132,276 )
59,830 54,724

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 directors acknowledge their 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.

NIGHTKEY LIMITED (REGISTERED NUMBER: 09270559)

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 Board of Directors and authorised for issue on 4 January 2025 and were signed on its behalf by:





M S Jacobs - Director


NIGHTKEY LIMITED (REGISTERED NUMBER: 09270559)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Nightkey 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 comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% 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.

NIGHTKEY LIMITED (REGISTERED NUMBER: 09270559)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023 65,371
Additions 2,342
At 31 March 2024 67,713
AMORTISATION
At 1 April 2023 53,779
Charge for year 4,086
At 31 March 2024 57,865
NET BOOK VALUE
At 31 March 2024 9,848
At 31 March 2023 11,592

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 3,146
Additions 459
At 31 March 2024 3,605
DEPRECIATION
At 1 April 2023 2,540
Charge for year 252
At 31 March 2024 2,792
NET BOOK VALUE
At 31 March 2024 813
At 31 March 2023 606

NIGHTKEY LIMITED (REGISTERED NUMBER: 09270559)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,405 10,402
Deferred tax asset 17,159 14,246
Prepayments and accrued income 5,614 4,010
33,178 28,658

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans 1,899 1,851
Other creditors 4,928 3,072
Accrued expenses 3,441 1,170
10,268 6,093

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 1,945 1,899
Bank loans - 2-5 years 1,995 3,940
3,940 5,839

9. ULTIMATE CONTROLLING PARTY

The Ultimate controlling party is P D Jacobs, director, by reason of his majority shareholding.