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DARK BAR DRINKS LTD

Registered Number
13480855
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

DARK BAR DRINKS LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

CULLEN, Tom Joseph
FOGARTY, Patrick Lindsay

Registered Address

Units 20-21 Samara Business Park Cavalier Road
Heathfield Industrial Estate
Newton Abbot
TQ12 6TR

Registered Number

13480855 (England and Wales)
DARK BAR DRINKS LTD
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3345-
345-
Current assets
Debtors4144,205100,600
Cash at bank and on hand24,0081,293
168,213101,893
Creditors amounts falling due within one year5(149,660)(41,737)
Net current assets (liabilities)18,55360,156
Total assets less current liabilities18,89860,156
Creditors amounts falling due after one year6(27,500)(63,000)
Net assets(8,602)(2,844)
Capital and reserves
Called up share capital100100
Profit and loss account(8,702)(2,944)
Shareholders' funds(8,602)(2,844)
The financial statements were approved and authorised for issue by the Board of Directors on 27 March 2025, and are signed on its behalf by:
CULLEN, Tom Joseph
Director
FOGARTY, Patrick Lindsay
Director

Registered Company No. 13480855
DARK BAR DRINKS LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
Impairment of non-financial assets policy
Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions460460
At 30 June 24460460
Depreciation and impairment
Charge for year115115
At 30 June 24115115
Net book value
At 30 June 24345345
At 30 June 23--
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables144,205100,600
Total144,205100,600
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,5453,542
Bank borrowings and overdrafts115,36833,511
Taxation and social security13,8533,098
Other creditors100100
Accrued liabilities and deferred income1,7941,486
Total149,66041,737
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,00014,000
Other creditors17,50049,000
Total27,50063,000
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
FOGARTY, Patrick Lindsay33,5124,540038,052
Directors Loan
33,5124,540038,052