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Registered number: 14700078
Darklake View Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Blue-Shore Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14700078
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,156 -
Investment Properties 5 825,521 825,521
Investments 6 60 60
827,737 825,581
CURRENT ASSETS
Debtors 7 40,897 63,198
Cash at bank and in hand 10,651 17,927
51,548 81,125
Creditors: Amounts Falling Due Within One Year 8 (16,488 ) (22,907 )
NET CURRENT ASSETS (LIABILITIES) 35,060 58,218
TOTAL ASSETS LESS CURRENT LIABILITIES 862,797 883,799
PROVISIONS FOR LIABILITIES
Deferred Taxation (57 ) -
NET ASSETS 862,740 883,799
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 862,640 883,699
SHAREHOLDERS' FUNDS 862,740 883,799
Page 1
Page 2
For the year ending 31 January 2026 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 directors acknowledge their 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
J Wood
Director
28/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Darklake View Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14700078 . The registered office is C/O Mayflower Kbb Ltd 5 Chelston Business Park, Castle Road, Wellington, TA21 9JQ.
The presentation currency of the financial statements is the Pound Sterling (£). 
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. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.3. 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% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2025 -
Additions 2,352
As at 31 January 2026 2,352
Depreciation
As at 1 February 2025 -
Provided during the period 196
As at 31 January 2026 196
Net Book Value
As at 31 January 2026 2,156
As at 1 February 2025 -
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 825,521
The investment property was purchased at market value in the period ended 31 January 2024. The directors believe the value is still reflective of market value as at the current balance sheet date.
6. Investments
Associates
£
Cost or Valuation
As at 1 February 2025 60
As at 31 January 2026 60
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 60
As at 1 February 2025 60
The company owns 30% of the share capital in Stone Sense Limited.
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7. Debtors
2026 2025
£ £
Due within one year
Amounts owed by group undertakings 19,635 17,936
Other debtors 21,262 45,262
40,897 63,198
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 9,484 -
Other creditors 3,730 3,839
Taxation and social security 3,274 19,068
16,488 22,907
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 11,328 11,328
Later than one year and not later than five years 10,384 21,712
21,712 33,040
11. Post Balance Sheet Events
Since the year end, the company has agreed a repayment arrangement with Stone Sense Limited in respect of a loan of £190,000 previously impaired in full. £21,000 has been received to the date of approval of these financial statements. Recovery of the remaining balance is uncertain and no asset has been recognised.
12. Related Party Transactions
Unless otherwise disclosed, all related party transactions have been conducted under normal market conditions.
13. Parent Undertaking and Controlling Party
The immediate parent is Mayflower Group Limited incorporated in England and Wales.
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