Nightlaw Limited Filleted Accounts Cover
Nightlaw Limited
Company No. 04411079
Information for Filing with The Registrar
30 April 2024
Nightlaw Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 April 2024.
Principal activities
The principal activity of the company during the year under review was that of storage and archiving.
Directors
The Directors who served at any time during the year were as follows:
L. Miller
A. Palazzo
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
A. Palazzo
Director
09 January 2025
Nightlaw Limited Balance Sheet Registrar
at
30 April 2024
Company No.
04411079
Notes
2024
2023
£
£
Current assets
Debtors
4
2,68720,426
Cash at bank and in hand
83,72362,264
86,41082,690
Creditors: Amount falling due within one year
5
(4,455)
(7,423)
Net current assets
81,95575,267
Total assets less current liabilities
81,95575,267
Net assets
81,95575,267
Capital and reserves
Called up share capital
100100
Profit and loss account
7
81,85575,167
Total equity
81,95575,267
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 09 January 2025 and signed on its behalf by:
A. Palazzo
Director
09 January 2025
Nightlaw Limited Notes to the Accounts Registrar
for the year ended 30 April 2024
1
General information
Nightlaw Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 04411079
Its registered office is:
Security House
2 Romford Road
London
E15 4BF
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Taxation
Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
22
4
Debtors
2024
2023
£
£
Trade debtors
-15,700
VAT recoverable
80-
Other debtors
2,6072,607
Prepayments and accrued income
-2,119
2,68720,426
5
Creditors:
amounts falling due within one year
2024
2023
£
£
Trade creditors
1,536
(39)
Taxes and social security
1,619
6,211
Accruals and deferred income
1,3001,251
4,4557,423
6
Share Capital
Ordinary GBP Shares
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
8
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
-
(4,000)
-
(4,000)
Dividends by type:
Equity dividends
-
(4,000)
-
(4,000)
Nightlaw Limited0441107930 April 202401 May 2023false09 January 2025BTCSoftware AP Solution 2024 11.2.0111.2.01true044110792023-05-012024-04-30044110792024-04-30044110792023-04-3004411079core:WithinOneYear2024-04-3004411079core:WithinOneYear2023-04-3004411079core:ShareCapital2024-04-3004411079core:ShareCapital2023-04-3004411079core:RetainedEarningsAccumulatedLosses2024-04-3004411079core:RetainedEarningsAccumulatedLosses2023-04-3004411079countries:UnitedKingdom2023-05-012024-04-3004411079bus:RegisteredOffice2023-05-012024-04-30044110792022-05-012023-04-3004411079core:RetainedEarningsAccumulatedLosses2023-05-012024-04-3004411079bus:AllOrdinaryShares2023-05-012024-04-30044110792023-05-0104411079bus:SmallEntities2023-05-012024-04-3004411079bus:FullAccounts2023-05-012024-04-3004411079bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3004411079bus:Director22023-05-012024-04-3004411079bus:PrivateLimitedCompanyLtd2023-05-012024-04-30iso4217:GBPxbrli:pure