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Company Registration No. 13340603 (England and Wales)
Nocturnal Flow Ltd Unaudited accounts for the year ended 31 December 2024
Nocturnal Flow Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Nocturnal Flow Ltd Company Information for the year ended 31 December 2024
Directors
A Hamidi Raymond Stuart Kelvin
Company Number
13340603 (England and Wales)
Registered Office
3rd Floor 86 - 90 Paul Street London EC2A 4NE United Kingdom
- 3 -
Nocturnal Flow Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
12,619 
- 
Tangible assets
5
37,148 
29,039 
49,767 
29,039 
Current assets
Inventories
1,037,650 
297,718 
Debtors
6
172,371 
189,814 
Cash at bank and in hand
234,104 
534,977 
1,444,125 
1,022,509 
Creditors: amounts falling due within one year
7
(499,013)
(270,656)
Net current assets
945,112 
751,853 
Net assets
994,879 
780,892 
Capital and reserves
Called up share capital
26,667 
26,667 
Share premium
998,333 
998,333 
Profit and loss account
(30,121)
(244,108)
Shareholders' funds
994,879 
780,892 
For the year ending 31 December 2024 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 25 September 2025 and were signed on its behalf by
A Hamidi Director Company Registration No. 13340603
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Nocturnal Flow Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Nocturnal Flow Ltd is a private company, limited by shares, registered in England and Wales, registration number 13340603. The registered office is 3rd Floor 86 - 90 Paul Street, London, EC2A 4NE, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and the loan providers will give continued support. Hence, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the year, and is shown net of VAT and other sales related taxes.
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:
Fixtures & fittings
20% straight line
Computer equipment
20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: 20% straight line
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Nocturnal Flow Ltd Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
- 
Additions
13,182 
At 31 December 2024
13,182 
Amortisation
At 1 January 2024
- 
Charge for the year
563 
At 31 December 2024
563 
Net book value
At 31 December 2024
12,619 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
870 
38,562 
39,432 
Additions
- 
17,926 
17,926 
At 31 December 2024
870 
56,488 
57,358 
Depreciation
At 1 January 2024
443 
9,950 
10,393 
Charge for the year
174 
9,643 
9,817 
At 31 December 2024
617 
19,593 
20,210 
Net book value
At 31 December 2024
253 
36,895 
37,148 
At 31 December 2023
427 
28,612 
29,039 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
145,396 
71,809 
Other debtors
26,975 
118,005 
172,371 
189,814 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
407,064 
144,298 
Taxes and social security
13,723 
26,635 
Other creditors
78,226 
99,723 
499,013 
270,656 
- 6 -
Nocturnal Flow Ltd Notes to the Accounts for the year ended 31 December 2024
8
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 December 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,154 
4,154 
Later than one year and not later than five years
5,412 
9,566 
9,566 
13,720 
9
Average number of employees
During the year the average number of employees was 8 (2023: 6).
- 7 -