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Company registration number: 09532592
Nightlight Entertainment Ltd
Unaudited filleted financial statements
30 April 2025
Nightlight Entertainment Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Nightlight Entertainment Ltd
Directors and other information

| Director | Mr Hakan Shah
| Company number | 09532592
| Registered office | Vaughan Chambers
|  | Vaughan Road
|  | Harpenden
|  | AL5 4EE
| Accountants | Hicks and Company
|  | Chartered Accountants
|  | Vaughan Chambers
|  | Vaughan Road
|  | Harpenden
|  | AL5 4EE

Nightlight Entertainment Ltd
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of Nightlight Entertainment Ltd
Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nightlight Entertainment Ltd for the year ended 30 April 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of Nightlight Entertainment Ltd, as a body, in accordance with the terms of our engagement letter dated 2 September 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Nightlight Entertainment Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nightlight Entertainment Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Nightlight Entertainment Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Nightlight Entertainment Ltd. You consider that Nightlight Entertainment Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Nightlight Entertainment Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
11 December 2025
Nightlight Entertainment Ltd
Statement of financial position
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 116 |  |  |  | - |  |
Cash at bank and in hand |  |  | 2,981 |  |  |  | 14,378 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 3,097 |  |  |  | 14,378 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 46,967) |  |  |  | ( 48,535) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 43,870) |  |  |  | ( 34,157)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 43,870) |  |  |  | ( 34,157)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 43,870) |  |  |  | ( 34,157)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | ( 43,871) |  |  |  | ( 34,158)
|  |  |  |  | _______ |  |  |  | _______
Shareholder deficit |  |  |  |  | ( 43,870) |  |  |  | ( 34,157)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:
Mr Hakan Shah
Director
Company registration number: 09532592
Nightlight Entertainment Ltd
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis which assumes the continued support of the company's director.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 116 | -
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Social security and other taxes |  | - | 93
| Other creditors |  | 46,967 | 48,442
|  |  | _______ | _______
|  |  | 46,967 | 48,535
|  |  | _______ | _______

7. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr Hakan Shah | ( 47,912) | - | 1,490 | ( 46,422) |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr Hakan Shah | ( 45,988) | ( 1,924) | - | ( 47,912) |  |
|  | _______ | _______ | _______ | _______ |  |