Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 November 2022 false 1 March 2024 28 February 2025 28 February 2025 10439630 Dr. David Ranyard Miss Caroline Marchal Mr Sebastien Tasserie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10439630 2024-02-29 10439630 2025-02-28 10439630 2024-03-01 2025-02-28 10439630 frs-core:CurrentFinancialInstruments 2025-02-28 10439630 frs-core:ComputerEquipment 2025-02-28 10439630 frs-core:ComputerEquipment 2024-03-01 2025-02-28 10439630 frs-core:ComputerEquipment 2024-02-29 10439630 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 10439630 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-01 2025-02-28 10439630 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-29 10439630 frs-core:SharePremium 2025-02-28 10439630 frs-core:ShareCapital 2025-02-28 10439630 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 10439630 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10439630 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 10439630 frs-bus:SmallEntities 2024-03-01 2025-02-28 10439630 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 10439630 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 10439630 frs-bus:Director1 2024-03-01 2025-02-28 10439630 frs-bus:Director2 2024-03-01 2025-02-28 10439630 frs-bus:Director3 2024-03-01 2025-02-28 10439630 frs-countries:EnglandWales 2024-03-01 2025-02-28 10439630 2022-10-31 10439630 2024-02-29 10439630 2022-11-01 2024-02-29 10439630 frs-core:CurrentFinancialInstruments 2024-02-29 10439630 frs-core:SharePremium 2024-02-29 10439630 frs-core:ShareCapital 2024-02-29 10439630 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 10439630
Interior Night Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Interior Night Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Interior Night Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 10439630

| 28 February 2025 | 29 February 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,005 |  | 65,625
|  |  | 3,005 |  | 65,625
CURRENT ASSETS
Debtors | 5 | 101,548 |  | 216,253 |
Investments | 6 | 100 |  | 100 |
Cash at bank and in hand |  | 1,620,324 |  | 1,907,966 |
|  | 1,721,972 |  | 2,124,319 |
Creditors: Amounts Falling Due Within One Year | 7 | (91,366 ) |  | (201,479 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,630,606 |  | 1,922,840
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,633,611 |  | 1,988,465
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (751 ) |  | (16,407 )
NET ASSETS |  |  | 1,632,860 |  | 1,972,058
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,086 |  | 1,086
Share premium account |  |  | 4,237,126 |  | 4,237,126
Profit and Loss Account |  |  | (2,605,352 ) |  | (2,266,154 )
SHAREHOLDERS' FUNDS |  |  | 1,632,860 |  | 1,972,058

Page 1
Page 2
Interior Night Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss Caroline Marchal Director
9 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Interior Night Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Interior Night Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10439630 . The registered office is C/O Affect Group Simpsons Fm, Pentlow, Sudbury, CO10 7JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 20% Straight line
Computer Equipment | 33% Straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.
A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 28)
17 28
Page 3
Page 4
Interior Night Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 March 2024 | 186,066 | 156,335 | 342,401
Additions | - | 782 | 782
Disposals | (186,066 ) | - | (186,066 )
As at 28 February 2025 | - | 157,117 | 157,117
Depreciation
As at 1 March 2024 | 130,139 | 146,637 | 276,776
Provided during the period | 12,404 | 7,475 | 19,879
Disposals | (142,543 ) | - | (142,543 )
As at 28 February 2025 | - | 154,112 | 154,112
Net Book Value
As at 28 February 2025 | - | 3,005 | 3,005
As at 1 March 2024 | 55,927 | 9,698 | 65,625

5. Debtors

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,500 |  | 8,000
Prepayments and accrued income | 63,583 |  | 52,413
Other debtors | - |  | 1,191
Corporation tax recoverable assets | - |  | 78,325
VAT | 28,465 |  | 76,324
| 101,548 |  | 216,253

6. Current Asset Investments

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 100 |  | 100

Page 4
Page 5
Interior Night Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
7. Creditors: Amounts Falling Due Within One Year

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,294 |  | 13,010
Other taxes and social security | 34,333 |  | 38,912
Other creditors | 5,999 |  | 6,439
Accruals and deferred income | 26,984 |  | 56,306
Amounts owed to subsidiaries | 16,756 |  | 86,812
| 91,366 |  | 201,479

8. Share Capital

| 28 February 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,086 |  | 1,086

Page 5