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Company Registration No. 03411164 (England and Wales)
Replay Promotions Limited Unaudited accounts for the year ended 31 March 2023
Replay Promotions Limited Unaudited accounts Contents
Page
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Replay Promotions Limited Company Information for the year ended 31 March 2023
Director
Steven Scop
Company Number
03411164 (England and Wales)
Registered Office
152 Coles Green Road London NW2 7HD
Accountants
Jacobs & Company 152 Coles Green Road London NW2 7HD
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Replay Promotions Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2 
189 
Investments
154,069 
154,069 
154,071 
154,258 
Current assets
Inventories
864 
2,389 
Debtors
559,989 
617,360 
Cash at bank and in hand
149,610 
107,514 
710,463 
727,263 
Creditors: amounts falling due within one year
(51,583)
(122,628)
Net current assets
658,880 
604,635 
Total assets less current liabilities
812,951 
758,893 
Creditors: amounts falling due after more than one year
- 
(30,398)
Net assets
812,951 
728,495 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
812,950 
728,494 
Shareholders' funds
812,951 
728,495 
For the year ending 31 March 2023 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 20 November 2023 and were signed on its behalf by
Steven Scop Director Company Registration No. 03411164
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Replay Promotions Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Replay Promotions Limited is a private company, limited by shares, registered in England and Wales, registration number 03411164. The registered office is 152 Coles Green Road, London, NW2 7HD.
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.
Foreign exchange
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Income recognition
Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
30,000 
At 31 March 2023
30,000 
Amortisation
At 1 April 2022
30,000 
At 31 March 2023
30,000 
Net book value
At 31 March 2023
- 
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Replay Promotions Limited Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2022
9,389 
At 31 March 2023
9,389 
Depreciation
At 1 April 2022
9,200 
Charge for the year
187 
At 31 March 2023
9,387 
Net book value
At 31 March 2023
2 
At 31 March 2022
189 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2022
154,069 
Valuation at 31 March 2023
154,069 
Investments comprise 100% of the issued share capital of Sonata Limited a company incorporated in England 100% of the issued share capital of Replay Promotions BV a company incorporated in the Netherlands
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
8,917 
- 
Trade debtors
38,520 
53,586 
Amounts due from group undertakings etc.
181,098 
290,821 
Other debtors
331,454 
272,953 
559,989 
617,360 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
11,268 
VAT
- 
6,577 
Trade creditors
4,014 
2,066 
Amounts owed to group undertakings and other participating interests
7,812 
76,761 
Taxes and social security
33,928 
25,956 
Other creditors
394 
- 
Accruals
5,435 
- 
51,583 
122,628 
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Replay Promotions Limited Notes to the Accounts for the year ended 31 March 2023
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
30,398 
10
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
11
Contingent liabilities
The company is a party to a cross-guarantee in favour of Lloyds Bank plc in respect of borrowings by Osmosis Promotional Products Ltd, Osmosis Properties Ltd, Pulstar Dataprint Limited and the company.
12
Transactions with related parties
The following balances existed with related companies at 31 March 2023: An amount of £7,812 (2022:£76,761) was due to Sonata Limited, a subsidiary. An amount of £181,908 (2022:£290,820) was due from Replay Promotions BV, a subsidiary. An amount of £243,069 (2021: £166,873) was due from Osmosis Promotional Products Ltd. Mr S Scop, the director, is a director and shareholder of Osmosis Promotional Products Ltd. Osmosis Promotional Products charged Replay Promotions an amount of £54,000 (2022:£54,000) for management fees and share of costs in the year.
13
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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