Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-312021-12-21trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activity10true SC718089 2021-12-20 SC718089 2021-12-21 2022-12-31 SC718089 2020-12-21 2021-12-20 SC718089 2022-12-31 SC718089 c:Director1 2021-12-21 2022-12-31 SC718089 d:CurrentFinancialInstruments 2022-12-31 SC718089 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC718089 d:ShareCapital 2022-12-31 SC718089 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC718089 c:OrdinaryShareClass1 2021-12-21 2022-12-31 SC718089 c:OrdinaryShareClass1 2022-12-31 SC718089 c:FRS102 2021-12-21 2022-12-31 SC718089 c:AuditExempt-NoAccountantsReport 2021-12-21 2022-12-31 SC718089 c:FullAccounts 2021-12-21 2022-12-31 SC718089 c:PrivateLimitedCompanyLtd 2021-12-21 2022-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC718089









DARK TALES LIMITED (FORMERLY WARRIORS VERSUS DRAGONS LIMITED)







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2022

 
DARK TALES LIMITED (FORMERLY WARRIORS VERSUS DRAGONS LIMITED)
REGISTERED NUMBER: SC718089

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022

2022
Note
£

  

Current assets
  

Stocks
  
82,977

Debtors: amounts falling due within one year
 4 
5,556

Cash at bank and in hand
 5 
1,468

  
90,001

Creditors: amounts falling due within one year
 6 
(91,500)

Net current (liabilities)/assets
  
 
 
(1,499)

Total assets less current liabilities
  
(1,499)

  

Net (liabilities)/assets
  
(1,499)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(1,500)

  
(1,499)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 October 2023.



L Brewster
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
DARK TALES LIMITED (FORMERLY WARRIORS VERSUS DRAGONS LIMITED)
REGISTERED NUMBER: SC718089
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2022


Page 2

 
DARK TALES LIMITED (FORMERLY WARRIORS VERSUS DRAGONS LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

1.


General information

Dark Tales Limited is a private company limited by shares and incorporated in Scotland. The address of its registered office and principal place of business is 106 Harriet Street, Kirkcaldy, Fife, Scotland, KY1 2AG.
The company was incorporated on 21 December 2021 and began trading on this date.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the reporting date the company had net liabilities of £1,499 and is dependent on the support of its director who has confirmed his intention to support the company. As a result the directors believe it is appropriate to prepare the accounts on the going concern basis. The financial  statements  do  not  include  adjustments  that would result from the withdrawal of this financial support.

 
2.3

Stocks

Stocks comprise film production costs, which are recorded as a current asset net of the relevant tax credit. Film production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.

 
2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.6

Creditors

Short term creditors are measured at the transaction price, less any impairment.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and other third parties and loans to related parties.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 3

 
DARK TALES LIMITED (FORMERLY WARRIORS VERSUS DRAGONS LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

4.


Debtors

2022
£


Other debtors
5,556

5,556



5.


Cash and cash equivalents

2022
£

Cash at bank and in hand
1,468

1,468



6.


Creditors: Amounts falling due within one year

2022
£

Accruals and deferred income
91,500

91,500



7.


Share capital

2022
£
Allotted, called up and fully paid


1 Ordinary share of £1.00
1


On incorporation the company issued 1 ordinary share of £1 each at par for a cash consideration.


8.


Related party transactions

During the period £90,000 was received from Hex Media Limited, a company in which L Brewster is also a director. All transactions were carried out at arms length.

Page 4

 
DARK TALES LIMITED (FORMERLY WARRIORS VERSUS DRAGONS LIMITED)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

9.


Controlling party

During the period, the company was under the control of L Brewster by virtue of his shareholding.

 
Page 5