REGISTERED NUMBER:
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ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2016 |
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DARK LIGHT DEVELOPMENTS LTD |
REGISTERED NUMBER:
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ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2016 |
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FOR |
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DARK LIGHT DEVELOPMENTS LTD |
DARK LIGHT DEVELOPMENTS LTD (REGISTERED NUMBER: 03550161) |
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CONTENTS OF THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 APRIL 2016 |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 |
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Notes to the Abbreviated Accounts | 4 |
DARK LIGHT DEVELOPMENTS LTD |
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COMPANY INFORMATION |
FOR THE YEAR ENDED 30 APRIL 2016 |
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DIRECTOR: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
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DARK LIGHT DEVELOPMENTS LTD (REGISTERED NUMBER: 03550161) |
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ABBREVIATED BALANCE SHEET |
30 APRIL 2016 |
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2016 | 2015 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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CURRENT ASSETS |
Stocks |
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Debtors |
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CREDITORS |
Amounts falling due within one year | 4 |
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NET CURRENT (LIABILITIES)/ASSETS | ( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CREDITORS |
Amounts falling due after more than one
year |
4 |
( |
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( |
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PROVISIONS FOR LIABILITIES |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 5 |
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Profit and loss account |
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SHAREHOLDERS' FUNDS |
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The director acknowledges his responsibilities for: |
(a) |
ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and |
(b) |
preparing financial statements which give a true and fair view of the state of affairs of the company as at
the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
DARK LIGHT DEVELOPMENTS LTD (REGISTERED NUMBER: 03550161) |
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ABBREVIATED BALANCE SHEET - continued |
30 APRIL 2016 |
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The financial statements were approved by the director on
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DARK LIGHT DEVELOPMENTS LTD (REGISTERED NUMBER: 03550161) |
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NOTES TO THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 APRIL 2016 |
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1. | ACCOUNTING POLICIES |
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Accounting convention |
The financial statements have been prepared under the historical cost convention and in accordance |
with the Financial Reporting Standard for Smaller Entities (effective January 2015). |
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The company has taken advantage of the exemption in FRS1 from the requirement to produce a |
cashflow statement because it is a small company. |
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Turnover |
Turnover represents the total invoice value, excluding value added tax, of sales made during the year |
and derives from the provision of goods falling within the company's ordinary activities. Revenue is |
recognised on shipment of products or payments for games. |
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Development costs |
Development costs are capitalised in respect of products yet to be released, this will be amortised |
equally over an expected useful life of three years once the product sales start. |
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Tangible fixed assets |
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Long leasehold | - |
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Workshop/ Toolstore | - |
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Plant and machinery | - |
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Fixtures and fittings | - |
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Computer equipment | - |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for |
obsolete and slow moving items. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at |
the balance sheet date. |
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Research and development |
Expenditure on research and development is written off in the year in which it is incurred. |
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Foreign currencies |
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at |
the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of |
exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at |
the operating result. |
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Going concern |
There are no material uncertainties that may cast significant doubt on the company's ability to continue |
as a going concern. |
DARK LIGHT DEVELOPMENTS LTD (REGISTERED NUMBER: 03550161) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 APRIL 2016 |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
Additions |
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At 30 April 2016 |
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NET BOOK VALUE |
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At 30 April 2016 |
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3. | TANGIBLE FIXED ASSETS |
Total |
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COST |
At 1 May 2015 |
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Additions |
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At 30 April 2016 |
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DEPRECIATION |
At 1 May 2015 |
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Charge for year |
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At 30 April 2016 |
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NET BOOK VALUE |
At 30 April 2016 |
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At 30 April 2015 |
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4. | CREDITORS |
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Creditors include an amount of £
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5. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2016 | 2015 |
value: | £ | £ |
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Ordinary A | £1 |
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Ordinary B | £1 |
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Ordinary C | £1 |
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Ordinary D | £1 |
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5 | 5 |
DARK LIGHT DEVELOPMENTS LTD (REGISTERED NUMBER: 03550161) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 APRIL 2016 |
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6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
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The following advances and credits to a director subsisted during the years ended 30 April 2016 and |
30 April 2015: |
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2016 | 2015 |
£ | £ |
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Balance outstanding at start of year |
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Amounts advanced |
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Amounts repaid | ( |
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Balance outstanding at end of year |
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There are no set repayment terms on the above loan. Interest has been charged at he official rate. |