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COMPANY REGISTRATION NUMBER: 4729228
Dark Knight Productions Limited
Filleted Unaudited Financial Statements
For the Year Ended
31 March 2024
Dark Knight Productions Limited
Financial Statements
Year Ended 31st March 2024
Contents
Page
Officers and Professional Advisers
1
Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements
2
Statement of Financial Position
3
Notes to the Financial Statements
4
Dark Knight Productions Limited
Officers and Professional Advisers
Director
Mr. J. Shurlock
Company Secretary
Miss T. Shurlock
Registered Office
Peyton Tyler Mears
Middleborough House
16 Middleborough
Colchester
Essex
CO1 1QT
Accountants
Peyton Tyler Mears
Chartered accountants
Middleborough House
16 Middleborough
Colchester
Essex
CO1 1QT
Dark Knight Productions Limited
Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Dark Knight Productions Limited
Year Ended 31st March 2024
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31st March 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Peyton Tyler Mears Chartered accountants
Middleborough House 16 Middleborough Colchester Essex CO1 1QT
12 November 2024
Dark Knight Productions Limited
Statement of Financial Position
31 March 2024
2024
2023
Note
£
£
£
Current Assets
Stocks
2,150
2,885
Debtors
6
5,242
11,248
Cash at bank and in hand
113,285
86,813
---------
---------
120,677
100,946
Creditors: amounts falling due within one year
7
132,736
119,520
---------
---------
Net Current Liabilities
12,059
18,574
--------
--------
Total Assets Less Current Liabilities
( 12,059)
( 18,574)
--------
--------
Net Liabilities
( 12,059)
( 18,574)
--------
--------
Capital and Reserves
Called up share capital
1
1
Profit and loss account
( 12,060)
( 18,575)
--------
--------
Shareholders Deficit
( 12,059)
( 18,574)
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 November 2024 , and are signed on behalf of the board by:
Mr. J. Shurlock
Director
Company registration number: 4729228
Dark Knight Productions Limited
Notes to the Financial Statements
Year Ended 31st March 2024
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Peyton Tyler Mears, Middleborough House, 16 Middleborough, Colchester, Essex, CO1 1QT.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue Recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant & Machinery
-
25% straight line
Equipment
-
25% straight line
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
5. Tangible Assets
Plant and machinery
Equipment
Total
£
£
£
Cost
At 1st April 2023 and 31st March 2024
14,254
484
14,738
--------
----
--------
Depreciation
At 1st April 2023 and 31st March 2024
14,254
484
14,738
--------
----
--------
Carrying amount
At 31st March 2024
--------
----
--------
At 31st March 2023
--------
----
--------
6. Debtors
2024
2023
£
£
Trade debtors
4,898
9,994
Other debtors
344
1,254
-------
--------
5,242
11,248
-------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
6,442
Social security and other taxes
479
1,120
Other creditors
125,815
118,400
---------
---------
132,736
119,520
---------
---------