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Company Registration No. SC757887 (Scotland)
Nocturn Digital Ltd Unaudited accounts for the year ended 28 February 2026
Nocturn Digital Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Nocturn Digital Ltd Company Information for the year ended 28 February 2026
Director
Andrew J M Williamson
Company Number
SC757887 (Scotland)
Registered Office
Hudson House 8 Albany Street Edinburgh EH1 3QB Scotland
Accountants
Judith M Pritchard, Chartered Accountant Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Nocturn Digital Ltd for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nocturn Digital Ltd for the year ended 28 February 2026 as set out on pages 5 - 7 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 of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Nocturn Digital Ltd, as a body, in accordance with the terms of our engagement letter dated 30 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Nocturn Digital Ltd and state those matters that we have agreed to state to the Board of Directors of Nocturn Digital Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nocturn Digital Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nocturn Digital Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Nocturn Digital Ltd. You consider that Nocturn Digital 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 accounts of Nocturn Digital 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 accounts.
Judith M Pritchard, Chartered Accountant Chartered Accountants Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS 19 August 2026
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Nocturn Digital Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
332
512
Current assets
Debtors
140
328
Cash at bank and in hand
99
248
239
576
Creditors: amounts falling due within one year
(2,292)
(1,787)
Net current liabilities
(2,053)
(1,211)
Net liabilities
(1,721)
(699)
Capital and reserves
Called up share capital
5
1
1
Profit and loss account
(1,722)
(700)
Shareholders' funds
(1,721)
(699)
For the year ending 28 February 2026 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 19 August 2026 and were signed on its behalf by
Andrew J M Williamson Director Company Registration No. SC757887
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Nocturn Digital Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Nocturn Digital Ltd is a private company, limited by shares, registered in Scotland, registration number SC757887. The registered office is Hudson House, 8 Albany Street, Edinburgh, EH1 3QB, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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 rendering of services is recognised at the time of invoicing.
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:
Fixtures & fittings
20% straight line method
Computer equipment
33.3% straight line method
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 March 2025
632
At 28 February 2026
632
Depreciation
At 1 March 2025
120
Charge for the year
180
At 28 February 2026
300
Net book value
At 28 February 2026
332
At 28 February 2025
512
5
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
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Nocturn Digital Ltd Notes to the Accounts for the year ended 28 February 2026
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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