ACCOUNTS - Final Accounts preparation

Registered number: 15208092

NIGHTFALL MANAGEMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2024


NIGHTFALL MANAGEMENT LIMITED REGISTERED NUMBER:15208092

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2024

		2024
Note		€


Current assets
Cash at bank and in hand		2,760
Current liabilities
Creditors: amounts falling due within one year	4	(28,923)

Net liabilities		(26,163)

Capital and reserves
Called up share capital	5	119
Profit and loss account		(26,282)
		(26,163)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 October 2025.

M D Kelly

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


NIGHTFALL MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2024

1.	General information

Nightfall Management Limited is a private company, limited by shares, incorporated in England and Wales. Its registered office address is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD.
The principal activity of the Company is the provision of consultancy services. It was incorporated on 12 October 2023 and started trading from that date.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The Company made a loss of €26,282 for the period and at the reporting date has net liabilities of €26,163. The Company's activities are financed by a loan from its parent entity. The directors are satisfied the Company will have sufficient funds to be able to meet its obligations as and when they fall due for at least twelve months from the date the accounts are approved. The parent entity has confirmed it will not demand repayment of the balance, or any part, due to it which may affect the Company's liquidity position. Therefore, the directors have concluded that preparing the financial statements as a going concern is appropriate.

2.3

Foreign currency translation

The Company's functional currency is £ Sterling. This differs from the presentational currency which is Euros. The reason for the difference is because the parent company reports in Euros.
Functional currency transactions are translated into the presentational currency using the spot exchange rates at the dates of the transactions. At each period end functional currency monetary items are translated using the closing rate.
Exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

Page 2


NIGHTFALL MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
a) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
b) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.6

Creditors

Short term creditors are measured at the transaction price.

3.	Employees
	The Company has no employees.

4.	Creditors: Amounts falling due within one year
		2024
		€

	Trade creditors	675
	Amounts owed to group undertakings	25,404
	Accruals and deferred income	2,844
		28,923

Page 3


NIGHTFALL MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2024

5.	Share capital
		2024
		€

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	119

100 Ordinary shares of £1 each were issued on incorporation of the Company to provide initial capital.

Page 4