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Registered Number: 07105828
England and Wales

 

 

 

NIGHTS (UK) LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024

NIGHTS (UK) LTD
Contents Page
For the year ended 31 August 2024
Directors Sajid Khaliq
Anees Khaliq
Registered Number 07105828
Registered Office NIGHTS HOUSE
26 EDWARD STREET SALFORD
M7 1SN
Accountants S. A. Mirza & Co (Accountants)
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31/08/2021
Principal activities
Principal activity of the company during the financial period was of wholesale and import of textile goods
Directors
The directors who served the company throughout the period were as follows:
Sajid Khaliq and Anees Khaliq
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Sajid Khaliq
Director

Date approved: 26 May 2025
2
Accountants report
You consider that the company is exempt from an audit for the year ended 31/08/2021. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
S. A. Mirza & Co (Accountants) 29/11/2021



....................................................
Salim Mirza
S. A. Mirza & Co (Accountants)


26 May 2025
3
 
 		 Notes
 		 2024
£
Fixed assets    
Tangible fixed assets 3 75,934 
75,934 
Current assets    
Stocks 4 1,507,652 
Debtors 5 (290,553)
Cash at bank and in hand 19,050 
1,236,149 
Creditors: amount falling due within one year 6 (529,080)
Net current assets 707,069 
 
Total assets less current liabilities 783,003 
Creditors: amount falling due after more than one year 7 (17,168)
Net assets 765,835 
 

Capital and reserves 		   
Profit and loss account 765,835 
Shareholders' funds 765,835 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 May 2025 and were signed on its behalf by:


-------------------------------
Sajid Khaliq
Director
4
  Revaluation reserve   Capital redemption reserve   Retained Earnings   Total
£ £ £ £
At 01 September 2023 716,385  716,385 
Profit for the year 49,450  49,450 
Total comprehensive income for the year -  -  49,450  49,450 
Total investments by and distributions to owners -  -  -  - 
At 31 August 2024 765,835  765,835 
5
General Information
NIGHTS (UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 07105828, registration address NIGHTS HOUSE, 26 EDWARD STREET SALFORD, M7 1SN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4.
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 September 2023 -    1,355    1,355 
Additions -    -    - 
Disposals -    -    - 
At 31 August 2024 -    1,355    1,355 
Depreciation
At 01 September 2023 -    -    - 
Charge for year (74,579)   -    (74,579)
On disposals -    -    - 
At 31 August 2024 (74,579)   -    (74,579)
Net book values
Closing balance as at 31 August 2024 74,579    1,355    75,934 
Opening balance as at 01 September 2023 -    1,355    1,355 


4.

Stocks

2024
£
Raw Materials 1,507,652 
1,507,652 

5.

Debtors: amounts falling due within one year

2024
£
Trade Debtors (290,553)
(290,553)

6.

Creditors: amount falling due within one year

2024
£
Trade Creditors 416,847 
Corporation Tax 11,601 
PAYE & Social Security 13,653 
Other Creditors 86,979 
529,080 

7.

Creditors: amount falling due after more than one year

2024
£
Bank Loans & Overdrafts 17,168 
17,168 

6