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Company Registration No. 12136332 (England and Wales)
Dark Sand Ltd Unaudited accounts for the year ended 31 August 2025
Dark Sand Ltd Unaudited accounts Contents
Page
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Dark Sand Ltd Company Information for the year ended 31 August 2025
Director
Alexander Johnson
Company Number
12136332 (England and Wales)
Registered Office
40 Hazelmere Road St Albens AL4 9RN
Accountants
Tungsten Wolfram Ltd Stanton Court London N3 2DF
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Dark Sand Ltd Accountants' report
Accountants' report to the director of Dark Sand Ltd on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dark Sand Ltd for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Dark Sand Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Dark Sand Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dark Sand Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Dark Sand Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Dark Sand Ltd. You consider that Dark Sand Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Dark Sand Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Tungsten Wolfram Ltd Stanton Court London N3 2DF 31 March 2026
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Dark Sand Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Fixed assets
Tangible assets
(1)
(1)
Current assets
Cash at bank and in hand
- 
841 
Creditors: amounts falling due within one year
(21,296)
(6,509)
Net current liabilities
(21,296)
(5,668)
Total assets less current liabilities
(21,296)
(5,668)
Creditors: amounts falling due after more than one year
- 
(14,621)
Net liabilities
(21,296)
(20,289)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(21,297)
(20,290)
Shareholders' funds
(21,296)
(20,289)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 March 2026 and were signed on its behalf by
Alexander Johnson Director Company Registration No. 12136332
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Dark Sand Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Dark Sand Ltd is a private company, limited by shares, registered in England and Wales, registration number 12136332. The registered office is 40 Hazelmere Road, St Albens, AL4 9RN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2024
6,767 
At 31 August 2025
6,767 
Depreciation
At 1 September 2024
6,768 
At 31 August 2025
6,768 
Net book value
At 31 August 2025
(1)
At 31 August 2024
(1)
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
789 
740 
Other creditors
1 
1 
Loans from directors
20,506 
5,768 
21,296 
6,509 
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Dark Sand Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
14,621 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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