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REGISTERED NUMBER: 03688910 (England and Wales)

Darker Than Blue Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

| Darker Than Blue Limited (Registered number: 03688910) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Darker Than Blue Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | S A Robinson

| REGISTERED OFFICE: | 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| BUSINESS ADDRESS: | 74 Nethergate

| Stannington

| Sheffield

| South Yorkshire

| S6 6DJ

| REGISTERED NUMBER: | 03688910 (England and Wales)

| ACCOUNTANTS: | Aggarwal & Co

| Chartered Accountants

| 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| Darker Than Blue Limited (Registered number: 03688910) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 79 |  | - |  |

CURRENT ASSETS

Inventories | 8,481 |  | 6,249 |  |

Debtors | 5 | 1,567 |  | 1,139 |  |

10,048 |  | 7,388 |  |

CREDITORS

Amounts falling due within one year | 6 | 79,668 |  | 72,182 |  |

NET CURRENT LIABILITIES | (69,620 | ) | (64,794 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (69,541 | ) | (64,794 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (69,543 | ) | (64,796 | ) |

SHAREHOLDERS' FUNDS | (69,541 | ) | (64,794 | ) |

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2025 and were signed by:

S A Robinson - Director

| Darker Than Blue Limited (Registered number: 03688910) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Darker Than Blue 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.

| Significant judgements - going concern

| When preparing the financial statements, the director has assessed whether there are significant doubts about the company's ability to continue as a going concern, particularly as there are net current liabilities. There are no material uncertainties of which the director is aware in making his assessment.

| Other creditors include £66,161 owed to the director and his wife and they have indicated that repayment will only be sought when cash flow and profitability allow. Therefore, the director considers that the company has sufficient cash reserves to enable it to meet its obligations as they fall due for a period of at least 12 months from the date of signing of these financial statements. As such, the director is satisfied that the company has adequate resources to continue to operate for the foreseeable future and he continues to

| adopt the going concern basis for preparing these financial statements.

| Income recognition

| Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost and 25% on cost

| Inventories

| Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

| In respect of work in progress and finished goods, cost includes an appropriate proportion of attributable overheads according to the stage of manufacture/completion.

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to and from banks, other third parties and related parties.

| Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

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

| Darker Than Blue Limited (Registered number: 03688910) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 2,954 |  |

| Additions | 117 |  |

| At 31 March 2025 | 3,071 |  |

| DEPRECIATION

| At 1 April 2024 | 2,954 |  |

| Charge for year | 38 |  |

| At 31 March 2025 | 2,992 |  |

| NET BOOK VALUE

| At 31 March 2025 | 79 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,200 |  | 656 |  |

| Other debtors | 367 |  | 483 |  |

1,567 |  | 1,139 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,038 |  | 8,708 |  |

| Trade creditors | 4,508 |  | 1,211 |  |

| Other creditors | 67,122 |  | 62,263 |  |

79,668 |  | 72,182 |  |