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Company No: 08146243 (England and Wales)

NIGHTSHIFT LIMITED

Unaudited Financial Statements
For the financial year ended 31 July 2024
Pages for filing with the registrar

NIGHTSHIFT LIMITED

Unaudited Financial Statements

For the financial year ended 31 July 2024

Contents

NIGHTSHIFT LIMITED

COMPANY INFORMATION

For the financial year ended 31 July 2024
NIGHTSHIFT LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 July 2024
DIRECTOR J S A Desplanques
REGISTERED OFFICE 2 Leman Street
London
E1W 9US
United Kingdom
COMPANY NUMBER 08146243 (England and Wales)
CHARTERED ACCOUNTANTS Gravita AH Limited
Aldgate Tower
2 Leman Street
London
E1 8FA
United Kingdom
NIGHTSHIFT LIMITED

BALANCE SHEET

As at 31 July 2024
NIGHTSHIFT LIMITED

BALANCE SHEET (continued)

As at 31 July 2024
Note 2024 2023
£ £
Current assets
Debtors 3 11,133 0
Cash at bank and in hand 7,959 104
19,092 104
Creditors: amounts falling due within one year 4 ( 12,063) ( 7,438)
Net current assets/(liabilities) 7,029 (7,334)
Total assets less current liabilities 7,029 (7,334)
Net assets/(liabilities) 7,029 ( 7,334)
Capital and reserves
Called-up share capital 100 100
Profit and loss account 6,929 ( 7,434 )
Total shareholders' funds/(deficit) 7,029 ( 7,334)

For the financial year ending 31 July 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Nightshift Limited (registered number: 08146243) were approved and authorised for issue by the Director on 23 April 2025. They were signed on its behalf by:

J S A Desplanques
Director
NIGHTSHIFT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2024
NIGHTSHIFT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Nightshift Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Debtors

2024 2023
£ £
Trade debtors 11,033 0
Other debtors 100 0
11,133 0

4. Creditors: amounts falling due within one year

2024 2023
£ £
Taxation and social security 1,401 0
Other creditors 10,662 7,438
12,063 7,438