REGISTERED NUMBER: 06456473 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

NIGHTJAR INSKIP LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Gregory

E Rigby

SECRETARY:

E Rigby

REGISTERED OFFICE:

Chapel House Farm

Lodge Lane

Elswick

Preston

PR4 3YH

REGISTERED NUMBER:

06456473 (England and Wales)

ACCOUNTANTS:

Hayes & Co

Chartered Accountants

Suite 2 Beswick House

Greenfold Way

Leigh

Lancashire

WN7 3XJ

FIXED ASSETS

Tangible assets

4

-

8,188

Investment property

5

-

452,147

-

460,335

CURRENT ASSETS

Debtors

3,750

15,676

Cash at bank

76,429

22,524

80,179

38,200

CREDITORS

Amounts falling due within one year

74

200,123

NET CURRENT ASSETS/(LIABILITIES)

80,105

(161,923

)

TOTAL ASSETS LESS CURRENT LIABILITIES

80,105

298,412

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

80,005

298,312

SHAREHOLDERS' FUNDS

80,105

298,412

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

E Rigby - Director

1.	STATUTORY INFORMATION

Nightjar Inskip Limited 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 represents rents and service charges receivable during the period excluding value added tax.

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

-

20% on reducing balance and 10% on cost

Fixtures and fittings

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

48,027

Disposals

(48,027

)

At 30 April 2026

-

DEPRECIATION

At 1 May 2025

39,839

Eliminated on disposal

(39,839

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

8,188

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

452,147

Disposals

(452,147

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

452,147