Company Registration No. 13340603 (England and Wales)
Nocturnal Flow Ltd
Unaudited accounts
for the year ended 31 December 2025
Nocturnal Flow Ltd
Unaudited accounts
Contents
Nocturnal Flow Ltd
Company Information
for the year ended 31 December 2025
Directors
A Hamidi
Raymond Stuart Kelvin
Company Number
13340603 (England and Wales)
Registered Office
3rd Floor 86 - 90 Paul Street
London
EC2A 4NE
United Kingdom
Nocturnal Flow Ltd
Statement of financial position
as at 31 December 2025
Intangible assets
-
12,619
Inventories
1,249,086
1,037,650
Cash at bank and in hand
393,236
234,104
Creditors: amounts falling due within one year
(476,259)
(499,013)
Net current assets
1,338,877
945,112
Total assets less current liabilities
1,338,877
994,879
Creditors: amounts falling due after more than one year
(309,431)
-
Net assets
1,029,446
994,879
Called up share capital
26,667
26,667
Share premium
998,333
998,333
Profit and loss account
4,446
(30,121)
Shareholders' funds
1,029,446
994,879
For the year 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 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 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 of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by
A Hamidi
Director
Company Registration No. 13340603
Nocturnal Flow Ltd
Notes to the Accounts
for the year ended 31 December 2025
Nocturnal Flow Ltd is a private company, limited by shares, registered in England and Wales, registration number 13340603. The registered office is 3rd Floor 86 - 90 Paul Street, London, EC2A 4NE, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and the loan providers will give continued support.
Hence, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the year, and is shown net of VAT and other sales related taxes.
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
20% straight line
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
20% straight line
Nocturnal Flow Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Intangible fixed assets
Other
At 31 December 2025
13,182
Charge for the year
12,619
At 31 December 2025
13,182
At 31 December 2024
12,619
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
870
56,488
57,358
Additions
1,162
8,266
9,428
At 31 December 2025
2,032
64,754
66,786
At 1 January 2025
617
19,593
20,210
Charge for the year
1,415
45,161
46,576
At 31 December 2025
2,032
64,754
66,786
At 31 December 2024
253
36,895
37,148
Amounts falling due within one year
Trade debtors
153,391
145,396
Other debtors
19,423
26,975
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
231,268
407,064
Taxes and social security
11,980
13,723
Other creditors
96,684
78,226
Nocturnal Flow Ltd
Notes to the Accounts
for the year ended 31 December 2025
8
Creditors: amounts falling due after more than one year
2025
2024
9
Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,154
4,154
Later than one year and not later than five years
5,412
5,412
10
Average number of employees
During the year the average number of employees was 8 (2024: 8).