2022-06-012023-05-312023-05-31false07623299RELOAD CREATIVE LIMITED2024-02-22iso4217:GBPxbrli:pure076232992022-06-01076232992023-05-31076232992022-06-012023-05-31076232992021-06-01076232992022-05-31076232992021-06-012022-05-3107623299bus:SmallEntities2022-06-012023-05-3107623299bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3107623299bus:FullAccounts2022-06-012023-05-3107623299bus:PrivateLimitedCompanyLtd2022-06-012023-05-3107623299core:WithinOneYear2023-05-3107623299core:AfterOneYear2023-05-3107623299core:WithinOneYear2022-05-3107623299core:AfterOneYear2022-05-3107623299core:ShareCapital2023-05-3107623299core:SharePremium2023-05-3107623299core:RevaluationReserve2023-05-3107623299core:OtherReservesSubtotal2023-05-3107623299core:RetainedEarningsAccumulatedLosses2023-05-3107623299core:ShareCapital2022-05-3107623299core:SharePremium2022-05-3107623299core:RevaluationReserve2022-05-3107623299core:OtherReservesSubtotal2022-05-3107623299core:RetainedEarningsAccumulatedLosses2022-05-3107623299core:LandBuildings2023-05-3107623299core:PlantMachinery2023-05-3107623299core:Vehicles2023-05-3107623299core:FurnitureFittings2023-05-3107623299core:OfficeEquipment2023-05-3107623299core:NetGoodwill2023-05-3107623299core:IntangibleAssetsOtherThanGoodwill2023-05-3107623299core:ListedExchangeTraded2023-05-3107623299core:UnlistedNon-exchangeTraded2023-05-3107623299core:LandBuildings2022-05-3107623299core:PlantMachinery2022-05-3107623299core:Vehicles2022-05-3107623299core:FurnitureFittings2022-05-3107623299core:OfficeEquipment2022-05-3107623299core:NetGoodwill2022-05-3107623299core:IntangibleAssetsOtherThanGoodwill2022-05-3107623299core:ListedExchangeTraded2022-05-3107623299core:UnlistedNon-exchangeTraded2022-05-3107623299core:LandBuildings2022-06-012023-05-3107623299core:PlantMachinery2022-06-012023-05-3107623299core:Vehicles2022-06-012023-05-3107623299core:FurnitureFittings2022-06-012023-05-3107623299core:OfficeEquipment2022-06-012023-05-3107623299core:NetGoodwill2022-06-012023-05-3107623299core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107623299core:ListedExchangeTraded2022-06-012023-05-3107623299core:UnlistedNon-exchangeTraded2022-06-012023-05-3107623299core:MoreThanFiveYears2022-06-012023-05-3107623299core:Non-currentFinancialInstruments2023-05-3107623299core:Non-currentFinancialInstruments2022-05-3107623299dpl:CostSales2022-06-012023-05-3107623299dpl:DistributionCosts2022-06-012023-05-3107623299core:LandBuildings2022-06-012023-05-3107623299core:PlantMachinery2022-06-012023-05-3107623299core:Vehicles2022-06-012023-05-3107623299core:FurnitureFittings2022-06-012023-05-3107623299core:OfficeEquipment2022-06-012023-05-3107623299dpl:AdministrativeExpenses2022-06-012023-05-3107623299core:NetGoodwill2022-06-012023-05-3107623299core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107623299dpl:GroupUndertakings2022-06-012023-05-3107623299dpl:ParticipatingInterests2022-06-012023-05-3107623299dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3107623299core:ListedExchangeTraded2022-06-012023-05-3107623299dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3107623299core:UnlistedNon-exchangeTraded2022-06-012023-05-3107623299dpl:CostSales2021-06-012022-05-3107623299dpl:DistributionCosts2021-06-012022-05-3107623299core:LandBuildings2021-06-012022-05-3107623299core:PlantMachinery2021-06-012022-05-3107623299core:Vehicles2021-06-012022-05-3107623299core:FurnitureFittings2021-06-012022-05-3107623299core:OfficeEquipment2021-06-012022-05-3107623299dpl:AdministrativeExpenses2021-06-012022-05-3107623299core:NetGoodwill2021-06-012022-05-3107623299core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3107623299dpl:GroupUndertakings2021-06-012022-05-3107623299dpl:ParticipatingInterests2021-06-012022-05-3107623299dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3107623299core:ListedExchangeTraded2021-06-012022-05-3107623299dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3107623299core:UnlistedNon-exchangeTraded2021-06-012022-05-3107623299core:NetGoodwill2023-05-3107623299core:IntangibleAssetsOtherThanGoodwill2023-05-3107623299core:LandBuildings2023-05-3107623299core:PlantMachinery2023-05-3107623299core:Vehicles2023-05-3107623299core:FurnitureFittings2023-05-3107623299core:OfficeEquipment2023-05-3107623299core:AfterOneYear2023-05-3107623299core:WithinOneYear2023-05-3107623299core:ListedExchangeTraded2023-05-3107623299core:UnlistedNon-exchangeTraded2023-05-3107623299core:ShareCapital2023-05-3107623299core:SharePremium2023-05-3107623299core:RevaluationReserve2023-05-3107623299core:OtherReservesSubtotal2023-05-3107623299core:RetainedEarningsAccumulatedLosses2023-05-3107623299core:NetGoodwill2022-05-3107623299core:IntangibleAssetsOtherThanGoodwill2022-05-3107623299core:LandBuildings2022-05-3107623299core:PlantMachinery2022-05-3107623299core:Vehicles2022-05-3107623299core:FurnitureFittings2022-05-3107623299core:OfficeEquipment2022-05-3107623299core:AfterOneYear2022-05-3107623299core:WithinOneYear2022-05-3107623299core:ListedExchangeTraded2022-05-3107623299core:UnlistedNon-exchangeTraded2022-05-3107623299core:ShareCapital2022-05-3107623299core:SharePremium2022-05-3107623299core:RevaluationReserve2022-05-3107623299core:OtherReservesSubtotal2022-05-3107623299core:RetainedEarningsAccumulatedLosses2022-05-3107623299core:NetGoodwill2021-06-0107623299core:IntangibleAssetsOtherThanGoodwill2021-06-0107623299core:LandBuildings2021-06-0107623299core:PlantMachinery2021-06-0107623299core:Vehicles2021-06-0107623299core:FurnitureFittings2021-06-0107623299core:OfficeEquipment2021-06-0107623299core:AfterOneYear2021-06-0107623299core:WithinOneYear2021-06-0107623299core:ListedExchangeTraded2021-06-0107623299core:UnlistedNon-exchangeTraded2021-06-0107623299core:ShareCapital2021-06-0107623299core:SharePremium2021-06-0107623299core:RevaluationReserve2021-06-0107623299core:OtherReservesSubtotal2021-06-0107623299core:RetainedEarningsAccumulatedLosses2021-06-0107623299core:AfterOneYear2022-06-012023-05-3107623299core:WithinOneYear2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107623299core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3107623299core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3107623299core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3107623299core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3107623299core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3107623299core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3107623299core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3107623299core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3107623299core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3107623299core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3107623299core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3107623299core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3107623299core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3107623299core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3107623299core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3107623299core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3107623299core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3107623299core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3107623299bus:Director12022-06-012023-05-3107623299core:FurnitureFittingsToolsEquipment2022-05-3107623299core:FurnitureFittingsToolsEquipment2023-05-3107623299core:FurnitureFittingsToolsEquipment2022-06-012023-05-31

RELOAD CREATIVE LIMITED

Registered Number
07623299
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

RELOAD CREATIVE LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

POWELL, Steven

Registered Address

3 Mill Cottages
Hodges Row
Hebden
BD23 5JG

Registered Number

07623299 (England and Wales)
RELOAD CREATIVE LIMITED
Statement of Financial Position
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35221,427
5221,427
Current assets
Debtors12,36012,978
Cash at bank and on hand196,664233,479
209,024246,457
Creditors amounts falling due within one year6(82,900)(98,321)
Net current assets (liabilities)126,124148,136
Total assets less current liabilities126,646149,563
Provisions for liabilities7(99)(271)
Net assets126,547149,292
Capital and reserves
Called up share capital100100
Profit and loss account126,447149,192
Shareholders' funds126,547149,292
The financial statements were approved and authorised for issue by the Director on 22 February 2024, and are signed on its behalf by:
POWELL, Steven
Director
Registered Company No. 07623299
RELOAD CREATIVE LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 sale of goods and/or the 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.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings3
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 June 2218,04718,047
At 31 May 2318,04718,047
Depreciation and impairment
At 01 June 2216,62016,620
Charge for year905905
At 31 May 2317,52517,525
Net book value
At 31 May 23522522
At 31 May 221,4271,427
4.Impairment of tangible fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables12,36012,978
Total12,36012,978
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.
6.Creditors: amounts due within one year

2023

2022

££
Taxation and social security11,71419,215
Other creditors71,18679,106
Total82,90098,321
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.
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)99271
Total99271