Company Registration No. 11725529 (England and Wales)
Nightingale HQ Limited
Unaudited accounts
for the year ended 31 December 2025
Nightingale HQ Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
10,275
12,541
Creditors: amounts falling due within one year
(15,314)
(35,507)
Net current assets
1,297
17,788
Called up share capital
100
100
Profit and loss account
1,197
17,688
Shareholders' funds
1,297
17,788
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by
Ruth Kearney
Director
Company Registration No. 11725529
Nightingale HQ Limited
Notes to the Accounts
for the year ended 31 December 2025
Nightingale HQ Limited is a private company, limited by shares, registered in England and Wales, registration number 11725529. The registered office is Ty Merlin Caerphilly Business Park, Van Road, Caerphilly, Mid Glamorgan, CF83 3GS, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling which is the functional currency of the company.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Nightingale HQ Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
4,561
38,934
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
10,247
34,557
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).