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REGISTERED NUMBER: 12606286 (England and Wales)








Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Nightball Technologies Limited

Nightball Technologies Limited (Registered number: 12606286)

Contents of the Financial Statements
for the Year Ended 31 May 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nightball Technologies Limited

Company Information
for the Year Ended 31 May 2025







DIRECTORS: S M O'Meara
Mrs P O'Meara





REGISTERED OFFICE: The Grosvenor
Basing View
Basingstoke
Hampshire
RG21 4HG





REGISTERED NUMBER: 12606286 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Nightball Technologies Limited (Registered number: 12606286)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 5,005
Tangible assets 5 46,055 49,899
46,055 54,904

CURRENT ASSETS
Debtors 6 190,304 231,753
Cash at bank 329,593 1,221,781
519,897 1,453,534
CREDITORS
Amounts falling due within one year 7 43,165 506,851
NET CURRENT ASSETS 476,732 946,683
TOTAL ASSETS LESS CURRENT
LIABILITIES

522,787

1,001,587

PROVISIONS FOR LIABILITIES 9 11,514 12,475
NET ASSETS 511,273 989,112

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 511,173 989,012
SHAREHOLDERS' FUNDS 511,273 989,112

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

Nightball Technologies Limited (Registered number: 12606286)

Balance Sheet - continued
31 May 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:




Mrs P O'Meara - Director



S M O'Meara - Director


Nightball Technologies Limited (Registered number: 12606286)

Notes to the Financial Statements
for the Year Ended 31 May 2025


1. STATUTORY INFORMATION

Nightball Technologies 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Nightball Technologies Limited (Registered number: 12606286)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 June 2024
and 31 May 2025 6,200
AMORTISATION
At 1 June 2024 1,195
Amortisation for year 5,005
At 31 May 2025 6,200
NET BOOK VALUE
At 31 May 2025 -
At 31 May 2024 5,005

Nightball Technologies Limited (Registered number: 12606286)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2024 18,554 55,651 74,205
Additions 7,104 9,761 16,865
At 31 May 2025 25,658 65,412 91,070
DEPRECIATION
At 1 June 2024 3,944 20,362 24,306
Charge for year 6,338 14,371 20,709
At 31 May 2025 10,282 34,733 45,015
NET BOOK VALUE
At 31 May 2025 15,376 30,679 46,055
At 31 May 2024 14,610 35,289 49,899

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade debtors 22,478 206,402
Other debtors 167,826 25,351
190,304 231,753

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade creditors 15,334 17,698
Taxation and social security 13,049 432,688
Other creditors 14,782 56,465
43,165 506,851

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.5.25 31.5.24
£    £   
Within one year 68,742 57,212
Between one and five years 35,437 13,970
104,179 71,182

Nightball Technologies Limited (Registered number: 12606286)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


9. PROVISIONS FOR LIABILITIES
31.5.25 31.5.24
£    £   
Deferred tax 11,514 12,475

Deferred
tax
£   
Balance at 1 June 2024 12,475
Accelerated capital allowances (961 )
Balance at 31 May 2025 11,514

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.25 31.5.24
value: £    £   
51 Ordinary A 1 51 51
39 Ordinary B 1 39 39
10 Ordinary C & D 1 10 10
100 100