Interior Night Limited

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

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.

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)

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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

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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