After Midnight Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13665582

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	41,207		41,207
Debtors	5	76,689		730,668
Cash at bank and in hand		256,592		536,657

		374,488		1,308,532
Creditors: Amounts Falling Due Within One Year	6	(34,941 )		(531,855 )

NET CURRENT ASSETS (LIABILITIES)			339,547		776,677

TOTAL ASSETS LESS CURRENT LIABILITIES			339,547		776,677

NET ASSETS			339,547		776,677

CAPITAL AND RESERVES
Called up share capital	7		4		4
Profit and Loss Account			339,543		776,673

SHAREHOLDERS' FUNDS			339,547		776,677

For the year ending 31 October 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Arnaud Baratin

Director

28/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

After Midnight Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13665582 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services in the form of live performances.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Corporation tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Stocks

	2025	2024
	£	£
Stock	41,207	41,207

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After Midnight Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	39,600
Prepayments and accrued income	-	549,354
Other debtors	26,175	135,923
Corporation tax recoverable assets	29,479	5,791
VAT	360	-
Directors' loan accounts	20,675	-

	76,689	730,668

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	31,750	14,359
Bank loans and overdrafts	-	25
Corporation tax	-	69,707
VAT	-	22,597
Other creditors	-	31,984
Accruals and deferred income	-	162,551
Directors' loan accounts	3,191	230,632

	34,941	531,855

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Arnaud Baratin	(3,191 )	-	-	-	(3,191 )
Mr Christian Mazzalai	(56,876 )	157,029	(95,000 )	-	5,153
Mr Laurent Mazzalai	(56,747 )	157,030	(95,000 )	-	5,282
Mr Frédéric Moulin	(56,876 )	157,029	(95,000 )	-	5,153
Mr Thomas Croquet	(56,942 )	157,029	(95,000 )	-	5,087

The above loan is unsecured and repayable on demand. The loans were repaid in full after the year end.

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