Company Registration No. 10084133 (England and Wales)
Night & Day Stores Ltd
Unaudited accounts
for the year ended 5 April 2025
Night & Day Stores Ltd
Unaudited accounts
Contents
Night & Day Stores Ltd
Company Information
for the year ended 5 April 2025
Directors
Mr N List
Mr C Day
Company Number
10084133 (England and Wales)
Night & Day Stores Ltd
Statement of financial position
as at 5 April 2025
Tangible assets
75,162
75,550
Cash at bank and in hand
1,870
1,870
Creditors: amounts falling due within one year
(52,083)
(51,973)
Net current liabilities
(50,213)
(50,103)
Total assets less current liabilities
24,949
25,447
Creditors: amounts falling due after more than one year
(28,915)
(28,915)
Net liabilities
(3,966)
(3,468)
Called up share capital
100
100
Profit and loss account
(4,066)
(3,568)
Shareholders' funds
(3,966)
(3,468)
For the year ending 5 April 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by
Mr C Day
Director
Company Registration No. 10084133
Night & Day Stores Ltd
Notes to the Accounts
for the year ended 5 April 2025
Night & Day Stores Ltd is a private company, limited by shares, registered in England and Wales, registration number 10084133.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 6 April 2024
74,000
3,781
9,195
86,976
At 5 April 2025
74,000
3,781
9,195
86,976
At 6 April 2024
-
3,190
8,236
11,426
Charge for the year
-
148
240
388
At 5 April 2025
-
3,338
8,476
11,814
At 5 April 2025
74,000
443
719
75,162
At 5 April 2024
74,000
591
959
75,550
5
Creditors: amounts falling due within one year
2025
2024
Loans from directors
51,973
51,863
Night & Day Stores Ltd
Notes to the Accounts
for the year ended 5 April 2025
6
Creditors: amounts falling due after more than one year
2025
2024
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).