Company Registration No. 09119096 (England and Wales)
Neon Century Limited
Unaudited accounts
for the period from 1 April 2025 to 31 December 2025
Neon Century Limited
Unaudited accounts
Contents
Neon Century Limited
Company Information
for the period from 1 April 2025 to 31 December 2025
Director
Cameron Colquhoun
Company Number
09119096 (England and Wales)
Registered Office
Suite 4B
43 Berkeley Square
London
W1J 5FJ
United Kingdom
Neon Century Limited
Statement of financial position
as at 31 December 2025
Intangible assets
4,714
5,100
Cash at bank and in hand
56,875
20,798
Creditors: amounts falling due within one year
(277,553)
(349,036)
Net current assets/(liabilities)
27,170
(18,216)
Called up share capital
100
100
Profit and loss account
50,267
7,947
Shareholders' funds
50,367
8,047
For the period ending 31 December 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 director acknowledges his 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 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 22 September 2026 and were signed on its behalf by
Cameron Colquhoun
Director
Company Registration No. 09119096
Neon Century Limited
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
Neon Century Limited is a private company, limited by shares, registered in England and Wales, registration number 09119096. The registered office is Suite 4B, 43 Berkeley Square, London, W1J 5FJ, United Kingdom.
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
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.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets are included at cost less any accumulated amortisation and any accumulated impairment losses.
Goodwill is amortised evenly over its estimated useful life of fifteen years.
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
Computer equipment
33% straight line
Investments in subsidiaries are stated at cost less accumulated impairment losses in the Company's balance sheet. On disposal of investments in subsidiaries, the difference between net disposal proceeds and the carrying amount of the investment is taken to the income statement.
Pension costs and other post-retirement benefits
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account in the period to which they relate.
Neon Century Limited
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Taxation represents the sum of tax currently payable and deferred tax.
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.
Employee Share Option Scheme
At the period end date, no options on Ordinary A Shares or Ordinary B Shares were outstanding (31 March 2025: 20,000 options on Ordinary A Shares outstanding).
10,000 options on Ordinary A shares were granted during the period (year ended 31 March 2025: 10,000 options on Ordinary A shares granted).
30,000 options on Ordinary A shares were forfeited during the period (year ended 31 March 2025: 25,000 options on Ordinary A shares and 30,000 options on Ordinary B shares forfeited).
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Intangible fixed assets
Goodwill
Neon Century Limited
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
2,224
23,465
25,689
Disposals
-
(6,155)
(6,155)
At 31 December 2025
2,224
17,310
19,534
At 1 April 2025
1,976
20,708
22,684
Charge for the period
82
1,265
1,347
On disposals
-
(4,822)
(4,822)
At 31 December 2025
2,058
17,151
19,209
At 31 December 2025
166
159
325
At 31 March 2025
248
2,757
3,005
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Investments
Subsidiary undertakings
Valuation at 1 April 2025
18,158
Valuation at 31 December 2025
18,158
The investment amount relates to Neon Century Inc, a wholly-owned subsidiary incorporated in the United States.
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Debtors
31/12/2025
31/03/2025
Amounts falling due within one year
Trade debtors
(15,800)
59,329
Accrued income and prepayments
1,250
982
Other debtors
245,025
245,025
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Creditors: amounts falling due within one year
31/12/2025
31/03/2025
Trade creditors
3,655
14,690
Amounts owed to group undertakings and other participating interests
264,003
212,181
Taxes and social security
12,847
24,933
Other creditors
(3,383)
6,482
Loans from directors
431
-
Neon Century Limited
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
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Transactions with related parties
A payable balance of £264,003 (31/03/2025: £212,181) is owed by the Company at the financial year end to the 100% subsidiary, Neon Century Inc. The balance is unsecured, interest-free and repayable on demand.
Income from investments in the prior period of £116,105, relates to dividends received from Neon Century Inc. No dividends were received in the current financial year.
The Company has a further loan amount outstanding of £245,025 to a company wholly-owned by the director (31/03/2025: £245,025). The loan is interest free and repayable on demand.
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Average number of employees
During the period the average number of employees was 5 (31/03/2025: 8).