REGISTERED NUMBER: 13056067 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

NIGHTHAWK PARTNERS VENTURE DEBT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E Simon

W Thomas

REGISTERED OFFICE:

83 Cambridge Street

Pimlico

London

SW1V 4PS

REGISTERED NUMBER:

13056067 (England and Wales)

ACCOUNTANTS:

George Hay & Company

Chartered Accountants

83 Cambridge Street

Pimlico

London

SW1V 4PS

FIXED ASSETS

Investments

4

569

569

CURRENT ASSETS

Debtors

5

752,214

960,139

Cash at bank

8

374

752,222

960,513

CREDITORS

Amounts falling due within one year

6

711,457

958,852

NET CURRENT ASSETS

40,765

1,661

TOTAL ASSETS LESS CURRENT LIABILITIES

41,334

2,230

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

41,234

2,130

SHAREHOLDERS' FUNDS

41,334

2,230

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:

E Simon - Director

1.	STATUTORY INFORMATION

Nighthawk Partners Venture Debt Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 undertakings from its sole director that he 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.

Income

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

Financial instruments

The company only enters into basic 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, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost 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 profit or loss.

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 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1st July 2024

and 30th June 2025

569

NET BOOK VALUE

At 30th June 2025

569

At 30th June 2024

569

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

686,250

915,000

Amounts owed by group undertakings

41,878

17,524

Prepayments and accrued income

24,086

27,615

752,214

960,139

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

685,925

915,000

Director's current account

400

16,400

Accruals and deferred income

25,132

27,452

711,457

958,852

7.	RELATED PARTY DISCLOSURES

Included in Trade creditors is an amount of £75,000 which was invested by an individual who is connected to one of the directors, and this was on a commercial arm's length basis.

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Nighthawk Partners Limited. The ultimate controlling party up until 30th June 2025 was Mr. James Davis, by virtue of his ownership of Oyster Catcher Limited, which owns 100% of the issued share capital of Nighthawk Partners Limited.