Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30true2023-01-011No description of principal activitytruefalse1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC718089 2023-01-01 2024-06-30 SC718089 2021-12-21 2022-12-31 SC718089 2024-06-30 SC718089 2022-12-31 SC718089 c:Director1 2023-01-01 2024-06-30 SC718089 d:CurrentFinancialInstruments 2024-06-30 SC718089 d:CurrentFinancialInstruments 2022-12-31 SC718089 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC718089 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC718089 d:ShareCapital 2024-06-30 SC718089 d:ShareCapital 2022-12-31 SC718089 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC718089 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC718089 c:OrdinaryShareClass1 2023-01-01 2024-06-30 SC718089 c:OrdinaryShareClass1 2024-06-30 SC718089 c:OrdinaryShareClass1 2022-12-31 SC718089 c:FRS102 2023-01-01 2024-06-30 SC718089 c:AuditExempt-NoAccountantsReport 2023-01-01 2024-06-30 SC718089 c:FullAccounts 2023-01-01 2024-06-30 SC718089 c:PrivateLimitedCompanyLtd 2023-01-01 2024-06-30 SC718089 e:PoundSterling 2023-01-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC718089









DARK TALES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2024

 
DARK TALES LIMITED
REGISTERED NUMBER: SC718089

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

30 June
31 December
2024
2022
Note
£
£

  

Current assets
  

Stocks
  
-
82,977

Debtors: amounts falling due within one year
 4 
71,642
5,556

Cash at bank and in hand
 5 
2,457
1,468

  
74,099
90,001

Creditors: amounts falling due within one year
 6 
(31,167)
(91,500)

Net current assets/(liabilities)
  
 
 
42,932
 
 
(1,499)

Total assets less current liabilities
  
42,932
(1,499)

  

Net assets/(liabilities)
  
42,932
(1,499)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
42,931
(1,500)

  
42,932
(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.
 
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DARK TALES LIMITED
REGISTERED NUMBER: SC718089
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 March 2025.



L Brewster
Director

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

Page 2

 
DARK TALES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

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.

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

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
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.

Page 3

 
DARK TALES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2022 - 1).


4.


Debtors

30 June
31 December
2024
2022
£
£


Other debtors
71,642
5,556

71,642
5,556



5.


Cash and cash equivalents

30 June
31 December
2024
2022
£
£

Cash at bank and in hand
2,457
1,468

2,457
1,468



6.


Creditors: Amounts falling due within one year

30 June
31 December
2024
2022
£
£

Accruals and deferred income
31,167
91,500

31,167
91,500


Page 4

 
DARK TALES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

7.


Share capital

30 June
31 December
2024
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
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 £135,083 (2022: £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.
During the period £56,800 (2022: £Nil) was paid to Hex Media Limited for film production services, a company In which L Brewster is also a director. All transactions were carried out at arms length.
During the period £18,333 (2022: £Nil) was paid to Pathhead Halls Ltd for studio rental, a company in which L Brewster is also a director. All transactions were carried out at arms length.
During the period £75,500 (2022:Nil) was paid to Church Films Post Production Ltd for post production services, a company in which L Brewster is also a director. All transactions were carried out at arms length.


9.


Controlling party

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

 
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