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Registered number: 04394101
Nightglade Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Nichols & Co (Accountancy) Limited
Nightglade Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Nightglade Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04394101

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 49,974 |  | 17,081
|  |  | 49,974 |  | 17,081
CURRENT ASSETS
Stocks | 6 | 2,000 |  | 2,000 |
Debtors | 7 | 306,678 |  | 572,169 |
Cash at bank and in hand |  | 299,697 |  | 6,661 |
|  | 608,375 |  | 580,830 |
Creditors: Amounts Falling Due Within One Year | 8 | (206,965 ) |  | (231,435 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 401,410 |  | 349,395
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 451,384 |  | 366,476
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (5,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,619 ) |  | (2,531 )
NET ASSETS |  |  | 439,765 |  | 358,945
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 439,665 |  | 358,845
SHAREHOLDERS' FUNDS |  |  | 439,765 |  | 358,945

Page 1
Page 2
Nightglade Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr M H Riddoch Director
10/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Nightglade Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Nightglade Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04394101 . The registered office is 2a - 4 Avery Hill Road, Eltham, London, SE9 2BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 4% on straight line
Improvements to property | in accordance with the property
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.6. Deferred Tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Nightglade Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees during the year was: 9 (2024: 12)
9 12
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 400,000
As at 30 November 2025 | 400,000
Amortisation
As at 1 December 2024 | 400,000
As at 30 November 2025 | 400,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Improvements to property | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 December 2024 | 6,500 | 39,021 | 36,764 | 42,913
Additions | - | - | - | 35,690
As at 30 November 2025 | 6,500 | 39,021 | 36,764 | 78,603
Depreciation
As at 1 December 2024 | 4,940 | 36,821 | 32,197 | 38,065
Provided during the period | 260 | - | 914 | 1,955
As at 30 November 2025 | 5,200 | 36,821 | 33,111 | 40,020
Net Book Value
As at 30 November 2025 | 1,300 | 2,200 | 3,653 | 38,583
As at 1 December 2024 | 1,560 | 2,200 | 4,567 | 4,848

Page 4
Page 5
Nightglade Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

| Fixtures & Fittings | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 75,488 | 200,686
Additions | 1,557 | 37,247
As at 30 November 2025 | 77,045 | 237,933
Depreciation
As at 1 December 2024 | 71,582 | 183,605
Provided during the period | 1,225 | 4,354
As at 30 November 2025 | 72,807 | 187,959
Net Book Value
As at 30 November 2025 | 4,238 | 49,974
As at 1 December 2024 | 3,906 | 17,081

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,000 |  | 2,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 85,097 |  | 398,823
Prepayments and accrued income | 5,850 |  | 27,213
Other debtors | 37,246 |  | 27,876
VAT | 12,503 |  | 5,446
Directors' loan accounts | 165,982 |  | 112,811
| 306,678 |  | 572,169

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 121,494 |  | 140,458
Bank loans and overdrafts | 5,000 |  | 10,000
Corporation tax | 40,637 |  | 24,127
Other taxes and social security | 22,545 |  | 36,379
Net wages | 712 |  | 712
Other creditors | 1,311 |  | 1,976
Deferred income | - |  | 2,517
Accruals expenses | 15,266 |  | 15,266
| 206,965 |  | 231,435

Page 5
Page 6
Nightglade Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,000

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Riddoch | 44,418 | 88,172 | (72,679 ) | - | 59,911
Mrs Tracey Riddoch | 26,245 | 71,948 | (47,823 ) | - | 50,370
Mr Paul Minter | 42,148 | 24,553 | (11,000 ) | - | 55,701

Interest was paid on the above loans during the year at 2.25% till 05 Apr 2025 and from 06 Apr 2025 £3.75%. The loans are repayable on demand.
12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 55,000 |  | 55,000

13. Related Party Transactions
During the year the following transactions took place:
Dividends of £55,000 (2024: £55,000) were declared and paid to the directors, who are also shareholders.
The company paid Mr M Riddoch, a director of the company, rent of £15,000 (2024: £15,000).
The company paid Mrs T Riddoch, a director of the company, rent of £15,000 (2024: £15,000).
The company paid Mr P Minter, a director of the company, rent of £15,000 (2024: £15,000).
14. Ultimate Controlling Party
Mr M H Riddoch and Mrs T Riddoch control the company by virtue of their shareholding.
Page 6