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Registered number: 08672297
Dark Blue Creative Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Dark Blue Creative Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Dark Blue Creative Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08672297

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,808 |  | 10,411
|  |  | 7,808 |  | 10,411
CURRENT ASSETS
Debtors | 5 | 100,130 |  | 81,067 |
Cash at bank and in hand |  | 108 |  | 92 |
|  | 100,238 |  | 81,159 |
Creditors: Amounts Falling Due Within One Year | 6 | (286,126 ) |  | (210,992 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (185,888 ) |  | (129,833 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (178,080 ) |  | (119,422 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (9,552 ) |  | (12,934 )
NET LIABILITIES |  |  | (187,632 ) |  | (132,356 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (187,633 ) |  | (132,357 )
SHAREHOLDERS' FUNDS |  |  | (187,632) |  | (132,356)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr I Hammick Director
09/02/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Dark Blue Creative Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Dark Blue Creative Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08672297 . The registered office is 45-46 Charlotte Road, London, EC2A 3PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% Reducing Balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 41,752
As at 31 March 2025 | 41,752
Depreciation
As at 1 April 2024 | 31,341
Provided during the period | 2,603
As at 31 March 2025 | 33,944
Net Book Value
As at 31 March 2025 | 7,808
As at 1 April 2024 | 10,411

Page 2
Page 3
Dark Blue Creative Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 76,734 |  | 38,406
Prepayments and accrued income | - |  | 20,542
Director's loan account | 23,396 |  | 22,119
| 100,130 |  | 81,067

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2,922
Bank loans and overdrafts | 18,294 |  | 18,493
Corporation tax | - |  | 531
Other taxes and social security | 158,474 |  | 109,079
VAT | 78,761 |  | 71,939
Net wages | 421 |  | 7,477
Pensions Payable | 4,603 |  | 551
Accruals and deferred income | 25,573 |  | -
| 286,126 |  | 210,992

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 9,552 |  | 12,934

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Iggy Hammick | 22,119 | 1,276 | - | - | 23,396

The above loan in nature is unsecured, interest free and repayable on demand. The loan to the director has been paid fully within 9 months of the year end.
Page 3