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Company Registration No. SC719015 (Scotland)
Nightsky Studios Limited Unaudited accounts for the year ended 31 January 2026
Nightsky Studios Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Nightsky Studios Limited Company Information for the year ended 31 January 2026
Directors
Carol Anne Jagielko Henry John Jagielko Ellis Elsie Simister Lewis Alexander Simister Susie Simister
Secretary
Henry John Jagielko
Company Number
SC719015 (Scotland)
Registered Office
1 ANTHONY ROAD LARGS KA30 8EQ SCOTLAND
Accountants
Millfield Accountancy Limited 23 Millfield Gardens Erskine Renfrewshire PA8 6JD
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Nightsky Studios Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
660,985 
753,665 
Current assets
Debtors
5
327,269 
327,763 
Cash at bank and in hand
212,390 
112,634 
539,659 
440,397 
Creditors: amounts falling due within one year
6
(338,111)
(194,871)
Net current assets
201,548 
245,526 
Total assets less current liabilities
862,533 
999,191 
Creditors: amounts falling due after more than one year
7
(1,609,583)
(1,609,583)
Net liabilities
(747,050)
(610,392)
Capital and reserves
Called up share capital
5,000 
5,000 
Profit and loss account
(752,050)
(615,392)
Shareholders' funds
(747,050)
(610,392)
For the year ending 31 January 2026 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 29 October 2026 and were signed on its behalf by
Henry John Jagielko Director Company Registration No. SC719015
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Nightsky Studios Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Nightsky Studios Limited is a private company, limited by shares, registered in Scotland, registration number SC719015. The registered office is 1 ANTHONY ROAD, LARGS, KA30 8EQ, SCOTLAND.
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.
3
Accounting policies
These financial statements for the year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
25%
Fixtures & fittings
25%
Computer equipment
25%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
1,273,711 
2,811 
293,204 
1,569,726 
Additions
97,339 
- 
- 
97,339 
At 31 January 2026
1,371,050 
2,811 
293,204 
1,667,065 
Depreciation
At 1 February 2025
660,549 
1,010 
154,502 
816,061 
Charge for the year
155,046 
450 
34,523 
190,019 
At 31 January 2026
815,595 
1,460 
189,025 
1,006,080 
Net book value
At 31 January 2026
555,455 
1,351 
104,179 
660,985 
At 31 January 2025
613,162 
1,801 
138,702 
753,665 
- 5 -
Nightsky Studios Limited Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
102 
- 
Accrued income and prepayments
16,927 
17,523 
Other debtors
310,240 
310,240 
327,269 
327,763 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
10,680 
12,520 
Trade creditors
262,587 
26,208 
Taxes and social security
2,769 
100 
Other creditors
41,825 
36,043 
Accruals
20,250 
120,000 
338,111 
194,871 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
1,609,583 
1,609,583 
8
Average number of employees
During the year the average number of employees was 4 (2025: 1).
- 6 -