REGISTERED NUMBER: 14185477 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

IT'S 9PM LTD

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Ms A E Pass

REGISTERED OFFICE:

25 Ravensdale Gardens

Eccles

Manchester

M30 9JD

REGISTERED NUMBER:

14185477 (England and Wales)

ACCOUNTANTS:

R F Miller & Co

Double Tree Court

10A Cavendish St

Ulverston

Cumbria

LA12 7AD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 31 December 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

R F Miller & Co

Double Tree Court

10A Cavendish St

Ulverston

Cumbria

LA12 7AD

18 September 2025

FIXED ASSETS

Tangible assets

4

480

-

CURRENT ASSETS

Stocks

62,269

17,796

Debtors

5

15,111

1

Cash at bank

1,704

2,299

79,084

20,096

CREDITORS

Amounts falling due within one year

6

147,605

68,389

NET CURRENT LIABILITIES

(68,521

)

(48,293

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(68,041

)

(48,293

)

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

(68,042

)

(48,294

)

SHAREHOLDERS' FUNDS

(68,041

)

(48,293

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2025 and were signed by:

Ms A E Pass - Director

1.	STATUTORY INFORMATION

It'S 9pm Ltd 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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

623

At 31 December 2024

623

DEPRECIATION

Charge for year

143

At 31 December 2024

143

NET BOOK VALUE

At 31 December 2024

480

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

6,679

1

VAT

8,432

-

15,111

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other loans

301

-

Trade creditors

86,808

20,463

VAT

-

11

Other creditors

(5,540

)

120

Directors' current accounts

66,036

47,795

147,605

68,389

7.	CALLED UP SHARE CAPITAL

8.

RESERVES

Retained

earnings

£

At 1 January 2024

(48,294

)

Deficit for the year

(19,748

)

At 31 December 2024

(68,042

)