REGISTERED NUMBER: 11518001 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

NIGHTHAWK PARTNERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr X C A Van Hove

Mr E Simon

Mr W Thomas

REGISTERED OFFICE:

83 Cambridge Street

Pimlico

London

SW1V 4PS

REGISTERED NUMBER:

11518001 (England and Wales)

ACCOUNTANTS:

George Hay & Company

Chartered Accountants

83 Cambridge Street

Pimlico

London

SW1V 4PS

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

1,782

1,782

1,782

1,782

CURRENT ASSETS

Debtors

6

77,909

93,418

Cash at bank

1,757

197

79,666

93,615

CREDITORS

Amounts falling due within one year

7

259,140

181,779

NET CURRENT LIABILITIES

(179,474

)

(88,164

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(177,692

)

(86,382

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(177,792

)

(86,482

)

SHAREHOLDERS' FUNDS

(177,692

)

(86,382

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st July 2026 and were signed on its behalf by:

Mr X C A Van Hove - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis. The company has obtained assurance from its director as well as from its group subsidiary undertakings that they all will continue to support the company for at least twelve months from the date of approval of those financial statements and meet all third party liabilities as they become due. Given this understanding, the director considers it appropriate to adopt a going concern basis in preparing the financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Nighthawk Partners Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The Company enters into financial transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and investments in non-puttable ordinary shares, futures and options.

Financial assets that are measured at cost and amortised cost in accordance with Section 11 of FRS 102 are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

Listed fixed asset investments are carried at fair value. Revaluation gains/losses are recognised in the Profit and Loss Account. Deferred tax is provided on these gains/losses at the rate expected to apply when the investments are sold.

Unlisted fixed asset investments are stated at historical cost less any provision for impairment.

Financial assets that are measured in accordance with Section 12 of FRS 102 are initially measured at fair value on the date the contract is entered in to and are subsequently measured at fair value through the Profit and Loss Account. Futures, options and warrants are carried as assets when the fair value is positive and as liabilities when the fair value is negative.

Financial liabilities that meet the conditions in Section 11 of FRS 102 are measured at amortised cost using the effective interest rate method. Financial liabilities that are payable or receivable within one year are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. If the arrangement constitutes a financing transaction the company measures the financial liability at the present value of the future payment discounted at a market rate of interest for a similar financial liability.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an

enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st July 2024

and 30th June 2025

2,790

DEPRECIATION

At 1st July 2024

and 30th June 2025

2,790

NET BOOK VALUE

At 30th June 2025

-

At 30th June 2024

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1st July 2024

and 30th June 2025

300

1,482

1,782

NET BOOK VALUE

At 30th June 2025

300

1,482

1,782

At 30th June 2024

300

1,482

1,782

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

65,719

65,753

Amounts owed by group undertakings

964

964

Tax

-

1,765

VAT

78

2,237

Prepayments and accrued income

11,148

7,699

77,909

78,418

Amounts falling due after more than one year:

Other debtors

-

15,000

Aggregate amounts

77,909

93,418

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

145,288

56,667

Other creditors

63,052

106,552

Director's current account

31,800

11,100

Accruals and deferred income

19,000

7,460

259,140

181,779

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

51

A Ordinary

£1

51

51

49

B Ordinary

£1

49

49

100

100

350 A Ordinary shares & 350 B Ordinary shares were issued at par after the year end.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party was Mr. James Davis as at 30th June 2025, by virtue of his ownership in Oyster Catcher Limited, which owns 100% of the issued share capital of Nighthawk Partners Limited.