Dark Dragon Ltd - Filleted accounts

Registered number

09935671

Dark Dragon Ltd

Unaudited Filleted Accounts

For The Year Ended

31 January 2026

Dark Dragon Ltd
Registered number:		09935671
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			250

Current assets
Stocks		7,000			3,000
Debtors	4	25,858			14,264
Cash at bank and in hand		8,738			43,389
		41,596			60,653

Creditors: amounts falling due within one year	5	(59,453)			(79,304)

Net current liabilities			(17,857)			(18,651)

Total assets less current liabilities			(17,857)			(18,401)

Creditors: amounts falling due after more than one year	6		-			(3,333)



Net liabilities			(17,857)			(21,734)

Capital and reserves
Called up share capital			90			90
Profit and loss account			(17,947)			(21,824)

Shareholders' funds			(17,857)			(21,734)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Owen
Director
Approved by the board on 12 October 2026

Dark Dragon Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover derived from the sales of drinks and bar snacks and ticket sales for events.

	Going concern
	The directors are of the opinion that the company will have sufficient funds to meet its financial obligiations, for the next year from the balance sheet date.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		12		10


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				30,333
	At 31 January 2026				30,333

	Depreciation
	At 1 February 2025				30,083
	Charge for the year				250
	At 31 January 2026				30,333

	Net book value
	At 31 January 2026				-
	At 31 January 2025				250


4	Debtors		2026		2025
£				£

	Trade debtors		11,062		679
	Other debtors		14,796		13,585
			25,858		14,264


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		3,334		10,000
	Taxation and social security costs		24,184		31,175
	Other creditors		31,935		38,129
			59,453		79,304


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		-		3,333


7	Controlling party

	The company is controlled by S Adams who owns 77.78% of the issued share capital.


8	Other information

	Dark Dragon Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	71 - 75 Shelton Street
	Covent Garden
	London