Dark Knight Productions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4729228

Dark Knight Productions Limited

Filleted Unaudited Financial Statements

For the Year Ended

31 March 2025

Dark Knight Productions Limited

Financial Statements

Year Ended 31st March 2025

Contents	Page

Officers and Professional Advisers	1

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements	2

Statement of Financial Position	3

Notes to the Financial Statements	5

Dark Knight Productions Limited

Officers and Professional Advisers

Director	Mr. J. Shurlock

Company Secretary	Miss T. Shurlock

Registered Office	Peyton Tyler Mears
	Middleborough House
	16 Middleborough
	Colchester
	Essex
	CO1 1QT

Accountants	Peyton Tyler Mears
	Chartered accountants
	Middleborough House
	16 Middleborough
	Colchester
	Essex
	CO1 1QT

Dark Knight Productions Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Dark Knight Productions Limited

Year Ended 31st March 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31st March 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Peyton Tyler Mears Chartered accountants

Middleborough House 16 Middleborough Colchester Essex CO1 1QT

27 November 2025

Dark Knight Productions Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	5		1,875	–

Current Assets

Stocks		1,215	2,150
Debtors	6	5,812	5,242
Cash at bank and in hand		110,980	113,285
		----------	----------
		118,007	120,677

Creditors: amounts falling due within one year	7	127,491		132,736
		----------		----------
Net Current Liabilities			9,484	12,059
			-------	--------
Total Assets Less Current Liabilities			( 7,609)	( 12,059)
			-------	--------
Net Liabilities			( 7,609)	( 12,059)
			-------	--------

Capital and Reserves

Called up share capital	1	1
Profit and loss account	( 7,610)	( 12,060)
	-------	--------
Shareholders Deficit	( 7,609)	( 12,059)
	-------	--------

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 31st March 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Dark Knight Productions Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 27 November 2025 , and are signed on behalf of the board by:

Mr. J. Shurlock
Director

Company registration number: 4729228

Dark Knight Productions Limited

Notes to the Financial Statements

Year Ended 31st March 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 Peyton Tyler Mears, Middleborough House, 16 Middleborough, Colchester, Essex, CO1 1QT.

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.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% straight line
Motor vehicles	-	25% straight line
Equipment	-	25% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee Numbers

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

5. Tangible Assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1st April 2024	14,254	–	484	14,738
Additions	–	2,500	–	2,500
	--------	-------	----	--------
At 31st March 2025	14,254	2,500	484	17,238
	--------	-------	----	--------
Depreciation
At 1st April 2024	14,254	–	484	14,738
Charge for the year	–	625	–	625
	--------	-------	----	--------
At 31st March 2025	14,254	625	484	15,363
	--------	-------	----	--------
Carrying amount
At 31st March 2025	–	1,875	–	1,875
	--------	-------	----	--------
At 31st March 2024	–	–	–	–
	--------	-------	----	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	5,812	4,898
Other debtors	–	344
	-------	-------
	5,812	5,242
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	263	6,442
Social security and other taxes	843	479
Other creditors	126,385	125,815
	----------	----------
	127,491	132,736
	----------	----------