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REGISTERED NUMBER: SC159805 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

CAST CONSULTANCY LIMITED

CAST CONSULTANCY LIMITED (REGISTERED NUMBER: SC159805)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAST CONSULTANCY LIMITED

COMPANY INFORMATION
for the year ended 31 August 2023







DIRECTORS: G P Ritchie
Ms J B Halpin



REGISTERED OFFICE: 24A Ainslie Place
Edinburgh
Lothian
EH3 6AJ



REGISTERED NUMBER: SC159805 (Scotland)



ACCOUNTANTS: Mitchell Edwards
Chartered Certified Accountants
24A Ainslie Place
Edinburgh
EH3 6AJ



BANKERS: The Royal Bank of Scotland
Edinburgh West End Office
142-144 Princes Street
Edinburgh
EH2 4EQ

CAST CONSULTANCY LIMITED (REGISTERED NUMBER: SC159805)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,002 35,237
Investments 5 1 1
29,003 35,238

CURRENT ASSETS
Debtors 6 480 17,491
Cash at bank 676,447 437,430
676,927 454,921
CREDITORS
Amounts falling due within one year 7 336,178 294,297
NET CURRENT ASSETS 340,749 160,624
TOTAL ASSETS LESS CURRENT LIABILITIES 369,752 195,862

PROVISIONS FOR LIABILITIES 7,133 6,586
NET ASSETS 362,619 189,276

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 362,609 189,266
SHAREHOLDERS' FUNDS 362,619 189,276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2023 and were signed on its behalf by:





G P Ritchie - Director


CAST CONSULTANCY LIMITED (REGISTERED NUMBER: SC159805)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2023


1. STATUTORY INFORMATION

Cast Consultancy Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for permanent diminution in value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

CAST CONSULTANCY LIMITED (REGISTERED NUMBER: SC159805)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2022 22,216 5,829 41,060 66,853 135,958
Additions - - - 732 732
Disposals - - - (374 ) (374 )
At 31 August 2023 22,216 5,829 41,060 67,211 136,316
DEPRECIATION
At 1 September 2022 5,864 5,788 23,738 65,330 100,720
Charge for year 1,466 41 4,331 881 6,719
Eliminated on disposal - - - (125 ) (125 )
At 31 August 2023 7,330 5,829 28,069 66,086 107,314
NET BOOK VALUE
At 31 August 2023 14,886 - 12,991 1,125 29,002
At 31 August 2022 16,352 41 17,322 1,523 35,238

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2022
and 31 August 2023 1
NET BOOK VALUE
At 31 August 2023 1
At 31 August 2022 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 480 17,491

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 9,375 -
Taxation and social security 93,757 33,170
Other creditors 233,046 261,127
336,178 294,297