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DARK DEVELOPMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






DARK DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05561391)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DARK DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: J S Nagra
Mrs P K Nagra





REGISTERED OFFICE: Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS





REGISTERED NUMBER: 05561391 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

DARK DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05561391)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 513,000 504,000

CURRENT ASSETS
Debtors 5 2,062 1,995
Cash at bank and in hand 7,491 14,114
9,553 16,109
CREDITORS
Amounts falling due within one year 6 165,311 166,511
NET CURRENT LIABILITIES (155,758 ) (150,402 )
TOTAL ASSETS LESS CURRENT LIABILITIES 357,242 353,598

CREDITORS
Amounts falling due after more than one year 7 (120,500 ) (127,576 )

PROVISIONS FOR LIABILITIES 9 (16,000 ) (14,200 )
NET ASSETS 220,742 211,822

CAPITAL AND RESERVES
Called up share capital 10 10 10
Fair value reserve 11 144,046 136,846
Retained earnings 76,686 74,966
SHAREHOLDERS' FUNDS 220,742 211,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DARK DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05561391)

BALANCE SHEET - continued
31 MARCH 2025


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 Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:





J S Nagra - Director


DARK DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05561391)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Dark Developments 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the value of rents receivable in the year.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

DARK DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05561391)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 504,000
Revaluations 9,000
At 31 March 2025 513,000
NET BOOK VALUE
At 31 March 2025 513,000
At 31 March 2024 504,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2006 15,916
Valuation in 2013 5,713
Valuation in 2017 29,000
Valuation in 2019 (14,000 )
Valuation in 2021 65,417
Valuation in 2022 (2,500 )
Valuation in 2023 46,500
Valuation in 2024 5,000
Valuation in 2025 9,000
Cost 352,954
513,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 2,062 1,995

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 404 1,102
Other creditors 164,907 165,409
165,311 166,511

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 120,500 127,576

DARK DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05561391)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2025 2024
£    £   
Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loan 120,500 127,576

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 120,500 127,576

Bank loans are secured on the investment properties owned by the company.

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 16,000 14,200

Deferred
tax
£   
Balance at 1 April 2024 14,200
Provided during year 1,800
Balance at 31 March 2025 16,000

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 ordinary £0.10 10 10

11. RESERVES
Fair
value
reserve
£   
At 1 April 2024 136,846
Transfer from retained earnings 7,200

At 31 March 2025 144,046