Dark Water Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13673105

Dark Water Consulting Limited

Filleted Unaudited Financial Statements

31 October 2025

Dark Water Consulting Limited

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	–	3,224
Cash at bank and in hand		44,451	53,325
		--------	--------
		44,451	56,549

Creditors: amounts falling due within one year	6	32,699	35,950
		--------	--------
Net current assets		11,752	20,599
		--------	--------
Total assets less current liabilities		11,752	20,599
		--------	--------
Net assets		11,752	20,599
		--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	11,751	20,598
	--------	--------
Shareholders funds	11,752	20,599
	--------	--------

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 31 October 2025 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 her 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 17 November 2025 , and are signed on behalf of the board by:

E Hoe
Director

Company registration number: 13673105

Dark Water Consulting Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kingfisher House, Hurstwood Grange, Hurstwood Lane, Haywards Heath, West Sussex, RH17 7QX.

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	–	3,084
Other debtors	–	140
	----	-------
	–	3,224
	----	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	25,062	28,637
Social security and other taxes	5,873	6,438
Other creditors	1,764	875
	--------	--------
	32,699	35,950
	--------	--------

7. Related party transactions

No transactions with related parties were undertaken such as are required to be dislcosed under FRS102 Section 1A.

8. Controlling party

The company was under the control of E Hoe throughout the current year. E Hoe is the managing director and sole shareholder.