1 August 2024 v2026.16.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP091332392024-08-012025-07-31091332392025-07-31091332392024-07-3109133239core:WithinOneYear2025-07-3109133239core:WithinOneYear2024-07-3109133239core:ShareCapital2025-07-3109133239core:ShareCapital2024-07-3109133239core:RetainedEarningsAccumulatedLosses2025-07-3109133239core:RetainedEarningsAccumulatedLosses2024-07-3109133239bus:Director12024-08-012025-07-3109133239bus:RegisteredOffice2024-08-012025-07-3109133239core:LandBuildings2024-08-012025-07-3109133239core:PlantMachinery2024-08-012025-07-3109133239core:FurnitureFittings2024-08-012025-07-3109133239core:MotorVehicles2024-08-012025-07-3109133239core:FurnitureFittingsToolsEquipment2024-08-012025-07-31091332392023-08-012024-07-3109133239core:PlantMachinery2024-08-01091332392024-08-0109133239core:LandBuildings2025-07-3109133239core:PlantMachinery2025-07-3109133239core:PlantMachinery2024-07-310913323912024-08-012025-07-3109133239countries:EnglandWales2024-08-012025-07-3109133239bus:AuditExemptWithAccountantsReport2024-08-012025-07-3109133239bus:PrivateLimitedCompanyLtd2024-08-012025-07-3109133239bus:SmallEntities2024-08-012025-07-3109133239bus:FullAccounts2024-08-012025-07-31
Company registration number:
09133239
Dark Sky Ltd
Unaudited Filleted Financial Statements for the year ended
31 July 2025
Dark Sky Ltd
Statement of Financial Position
31 July 2025
20252024
Note££
Fixed assets    
Tangible assets 5
228,629
 
19,022
 
Current assets    
Debtors 6 -  
10,470
 
Cash at bank and in hand
4,251
 
4,680
 
4,251
 
15,150
 
Creditors: amounts falling due within one year 7
(247,050
 )
(27,388
 )
Net current liabilities
(242,799
 )
(12,238
 )
Total assets less current liabilities (14,170 ) 6,784  
Provisions for liabilities -  
(3,379
 )
Net (liabilities)/assets
(14,170
 )
3,405
 
Capital and reserves    
Called up share capital
4
 
4
 
Profit and loss account
(14,174
 )
3,401
 
Shareholders (deficit)/funds
(14,170
 )
3,405
 
For the year ending
31 July 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
28 April 2026
, and are signed on behalf of the board by:
Mr J Huyton
Director
Company registration number:
09133239
Dark Sky Ltd
Notes to the Financial Statements
Year ended
31 July 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Ebenezer House
,
Ryecroft
,
Newcastle
,
Staffordshire
,
ST5 2BE
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

The directors have prepared the financial statements on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. In assessing the appropriateness of this basis, the director has considered the company’s current financial position, cash flow forecasts, and available resources for a period of at least 12 months from the date of approval of these financial statements.The director has confirmed their intention to provide financial support to the company as required to enable it to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of services is recognised when the significant risks and rewards of ownership have transferred to the buyer; 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.
Rental income is accounted for on a time basis, by reference to the agreements entered into.

Current 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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land and buildings
0% not depreciated
Plant and machinery
25% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures, fittings and equipment
33% straight line

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 August 2024
 -  
75,597
 
75,597
 
Additions
214,428
 
373
 
214,801
 
Disposals -  
(16,159
 )
(16,159
 )
At
31 July 2025
214,428
 
59,811
 
274,239
 
Depreciation      
At
1 August 2024
 -  
56,575
 
56,575
 
Charge -  
5,194
 
5,194
 
Disposals -  
(16,159
 )
(16,159
 )
At
31 July 2025
 -  
45,610
 
45,610
 
Carrying amount      
At
31 July 2025
214,428
 
14,201
 
228,629
 
At 31 July 2024 -  
19,022
 
19,022
 

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying amount at
1 August 2024
0.00
 
Additions
214,428
 
Carrying amount at
31 July 2025
214,428
 

6 Debtors

20252024
££
Trade debtors -  
9,178
 
Other debtors -  
1,292
 
-  
10,470
 

7 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
3,956
 
5,534
 
Other creditors
243,094
 
21,854
 
247,050
 
27,388