REGISTERED NUMBER: 14185477 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

It'S 9pm Ltd

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Ms A E Pass

REGISTERED OFFICE:

Its 9PM

9 Ellesmere Green

Monton

Manchester

M30 9EZ

REGISTERED NUMBER:

14185477 (England and Wales)

ACCOUNTANTS:

R F Miller & Co Ltd

Doubletree Court

10a Cavendish Street

Ulverston

Cumbria

LA12 7AD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

R F Miller & Co Ltd

Doubletree Court

10a Cavendish Street

Ulverston

Cumbria

LA12 7AD

4 September 2026

FIXED ASSETS

Tangible assets

4

695

480

CURRENT ASSETS

Stocks

54,792

62,269

Debtors

5

53,418

21,026

Cash at bank

6,152

1,704

114,362

84,999

CREDITORS

Amounts falling due within one year

6

332,095

153,520

NET CURRENT LIABILITIES

(217,733

)

(68,521

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(217,038

)

(68,041

)

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

(217,039

)

(68,042

)

SHAREHOLDERS' FUNDS

(217,038

)

(68,041

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

Ms A E Pass - Director

1.	STATUTORY INFORMATION

It'S 9pm 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.

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.

Turnover

Turnover 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.

Plant and machinery etc

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

623

Additions

377

At 31 December 2025

1,000

DEPRECIATION

At 1 January 2025

143

Charge for year

162

At 31 December 2025

305

NET BOOK VALUE

At 31 December 2025

695

At 31 December 2024

480

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

44,148

6,679

Other debtors

602

5,915

VAT

8,209

8,432

Prepayments

459

-

53,418

21,026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other loans

17,204

301

Loan - Carole Pass

11,563

-

Trade creditors

227,719

86,808

Social security and other taxes

474

-

Other creditors

-

375

Pensions Payable

69

-

Directors' current accounts

75,066

66,036

332,095

153,520

7.	CALLED UP SHARE CAPITAL

8.

RESERVES

Retained

earnings

£

At 1 January 2025

(68,042

)

Deficit for the year

(148,997

)

At 31 December 2025

(217,039

)

9.	RELATED PARTY DISCLOSURES

Included within creditors, is an amount due to the director of £75,066 (2024: £66,036). The balance was not overdrawn at anytime during the period.