NightKnight Limited


Directors	Mr Reece Knight
	Mrs Toni Knight


Registered Address	1 Main Street
	Swanland
	North Ferriby
	HU14 3QP


Registered Number	12203665 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		293,085		293,690
			293,085		293,690
Current assets
Debtors		26		-
Cash at bank and on hand		3,830		1,550
		3,856		1,550
Creditors amounts falling due within one year	4	(49,112)		(65,051)
Net current assets (liabilities)			(45,256)		(63,501)
Total assets less current liabilities			247,829		230,189
Creditors amounts falling due after one year	5		(210,063)		(210,063)
Net assets			37,766		20,126
Capital and reserves
Called up share capital			5		5
Profit and loss account			37,761		20,121
Shareholders' funds			37,766		20,126

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 November 2025, and are signed on its behalf by:

Mr Reece Knight
Director
Registered Company No. 12203665

NightKnight Limited

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	Land and buildings are stated at cost or valuation. Other tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on other tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 October 24	292,481	2,418	294,899
At 30 September 25	292,481	2,418	294,899
Depreciation and impairment
At 01 October 24	-	1,209	1,209
Charge for year	-	605	605
At 30 September 25	-	1,814	1,814
Net book value
At 30 September 25	292,481	604	293,085
At 30 September 24	292,481	1,209	293,690

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	44,461	60,554
Taxation and social security	4,397	4,298
Finance lease and HP contracts	-	98
Other creditors	100	101
Accrued liabilities and deferred income	154	-
Total	49,112	65,051


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Within Amounts owed to related parties is £44,460 due to the directors (2024 £43,753) and £Nil due to Formara Consulting Ltd (2024 £16,800), a company wholly owned by Reece Knight, one of the directors.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Within Amounts owed to related parties is £44,460 due to the directors (2024 £43,753) and £Nil due to Formara Consulting Ltd (2024 £16,800), a company wholly owned by Reece Knight, one of the directors.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	210,063	210,063
Total	210,063	210,063


	Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within Bank borrowings and overdrafts are two loans secured against company property totalling £210,063 (2024 £210,063) which is denominated in sterling. The loan repayments are interest only until the loan redemption date.

Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Included within Bank borrowings and overdrafts are two loans secured against company property totalling £210,063 (2024 £210,063) which is denominated in sterling. The loan repayments are interest only until the loan redemption date.

6.	Related party transactions
	During the year, the company charged Formara Consulting Limited £16,800 for services provided (2024 £40,000). Formara Consulting Limited is a company wholly owned by Reece Knight, one of the directors.