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REGISTERED NUMBER: 07748868 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2023

for

DARK SKY WALES TRAINING SERVICES LIMITED

DARK SKY WALES TRAINING SERVICES LIMITED (REGISTERED NUMBER: 07748868)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

DARK SKY WALES TRAINING SERVICES LIMITED

Company Information
for the Year Ended 31 August 2023







DIRECTOR: A Trow





SECRETARY:





REGISTERED OFFICE: 36 Graig Road
Ynyshir
RHONDDA
Rhondda Cynon Taff
CF39 0NS





REGISTERED NUMBER: 07748868 (England and Wales)





ACCOUNTANTS: James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY

DARK SKY WALES TRAINING SERVICES LIMITED (REGISTERED NUMBER: 07748868)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 149,153 144,891

CURRENT ASSETS
Debtors 5 19,742 19,624
Cash at bank 24,677 14,754
44,419 34,378
CREDITORS
Amounts falling due within one year 6 84,760 130,252
NET CURRENT LIABILITIES (40,341 ) (95,874 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

108,812

49,017

CREDITORS
Amounts falling due after more than one
year

7

63,191

26,730
NET ASSETS 45,621 22,287

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 45,521 22,187
SHAREHOLDERS' FUNDS 45,621 22,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 1 March 2024 and were signed by:





A Trow - Director


DARK SKY WALES TRAINING SERVICES LIMITED (REGISTERED NUMBER: 07748868)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Dark Sky Wales Training Services 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 33% on cost and 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

DARK SKY WALES TRAINING SERVICES LIMITED (REGISTERED NUMBER: 07748868)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2022 178,641 18,600 6,651 203,892
Additions - 23,750 370 24,120
At 31 August 2023 178,641 42,350 7,021 228,012
DEPRECIATION
At 1 September 2022 37,221 15,507 6,273 59,001
Charge for year 14,837 4,727 294 19,858
At 31 August 2023 52,058 20,234 6,567 78,859
NET BOOK VALUE
At 31 August 2023 126,583 22,116 454 149,153
At 31 August 2022 141,420 3,093 378 144,891

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 23,750
At 31 August 2023 23,750
DEPRECIATION
Charge for year 3,953
At 31 August 2023 3,953
NET BOOK VALUE
At 31 August 2023 19,797

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 6,336 7,078
Other debtors 13,406 12,546
19,742 19,624

Included in other debtors is a loan provided to Dark Sky Wales Education Services Limited of £5,600 (2022: £4,740) where Mr Trow is a director.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 5,160 9,612
Hire purchase contracts 2,762 -
Trade creditors 1,134 303
Taxation and social security 6,500 11,345
Other creditors 69,204 108,992
84,760 130,252

DARK SKY WALES TRAINING SERVICES LIMITED (REGISTERED NUMBER: 07748868)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans 7,639 24,259
Hire purchase contracts 20,965 -
Other creditors 34,587 2,471
63,191 26,730

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

31.8.23 31.8.22
£    £   
A Trow
Balance outstanding at start of year (91,613 ) 35,037
Amounts advanced 64,631 11,945
Amounts repaid (24,985 ) (138,595 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (51,967 ) (91,613 )

9. ULTIMATE CONTROLLING PARTY

The controlling party is A Trow.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Dark Sky Wales Training Services Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dark Sky Wales Training Services Limited for the year ended 31 August 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dark Sky Wales Training Services Limited in accordance with the terms of our engagement letter dated 6 December 2011. Our work has been undertaken solely to prepare for your approval the financial statements of Dark Sky Wales Training Services Limited and state those matters that we have agreed to state to the director of Dark Sky Wales Training Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dark Sky Wales Training Services Limited and its director for our work or for this report.

It is your duty to ensure that Dark Sky Wales Training Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dark Sky Wales Training Services Limited. You consider that Dark Sky Wales Training Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dark Sky Wales Training Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY


5 March 2024