2022-11-01 2023-10-31 2023-10-31 false false The accounts were prepared in accordance with frs102 With an accountants report AbridgedAccounts This company is a private limited company 09811332 2023-10-31 09811332 2022-10-31 09811332 2021-10-31 09811332 2022-11-01 2023-10-31 09811332 2021-11-01 2022-10-31 09811332 uk-cd-pres:AllEntityOfficers 2022-11-01 2023-10-31 09811332 uk-cd-pres:AllEntityOfficers 2021-11-01 2022-10-31 09811332 uk-cd-pres:CompanySecretary1 2022-11-01 2023-10-31 09811332 uk-cd-pres:CompanySecretaryDirector1 2022-11-01 2023-10-31 09811332 uk-cd-pres:CompanySecretaryDirector1 2023-10-31 09811332 uk-cd-pres:Director1 2022-11-01 2023-10-31 09811332 uk-cd-pres:Director1 2023-10-31 09811332 uk-cd-pres:AllOrdinaryShares 2023-10-31 09811332 uk-cd-pres:AllPreferenceShares 2023-10-31 09811332 uk-cd-pres:AllOrdinaryShares 2022-10-31 09811332 uk-cd-pres:AllPreferenceShares 2022-10-31 09811332 uk-cd-pres:AllOrdinaryShares 2022-11-01 2023-10-31 09811332 uk-cd-pres:AllPreferenceShares 2022-11-01 2023-10-31 09811332 uk-cd-pres:AllOrdinaryShares 2021-11-01 2022-10-31 09811332 uk-cd-pres:AllPreferenceShares 2021-11-01 2022-10-31 09811332 uk-cd-pres:RegisteredOffice 2022-11-01 2023-10-31 09811332 uk-cd-pres:EntityAccountantsOrAuditors 2023-10-31 09811332 uk-cd-pres:EntityAccountantsOrAuditors 2022-11-01 2023-10-31 09811332 uk-cd-pres:EntityAccountantsOrAuditors 2021-11-01 2022-10-31 09811332 uk-cd-pres:EntityBankers 2022-11-01 2023-10-31 09811332 uk-cd-pres:EntityLawyersOrLegalAdvisers 2022-11-01 2023-10-31 09811332 uk-countries:UnitedKingdom 2022-11-01 2023-10-31 09811332 uk-countries:Europe 2022-11-01 2023-10-31 09811332 uk-countries:NorthAmerica 2022-11-01 2023-10-31 09811332 uk-countries:OtherCountriesRegions 2022-11-01 2023-10-31 09811332 uk-countries:UnitedKingdom 2021-11-01 2022-10-31 09811332 uk-countries:Europe 2021-11-01 2022-10-31 09811332 uk-countries:NorthAmerica 2021-11-01 2022-10-31 09811332 uk-countries:OtherCountriesRegions 2021-11-01 2022-10-31 09811332 uk-gaap-pt:OwnedOrFreeholdTangibleFixedAssets 2022-11-01 2023-10-31 09811332 uk-gaap-pt:LeasedTangibleFixedAssets 2022-11-01 2023-10-31 09811332 uk-gaap-pt:OwnedOrFreeholdTangibleFixedAssets 2021-11-01 2022-10-31 09811332 uk-gaap-pt:LeasedTangibleFixedAssets 2021-11-01 2022-10-31 09811332 uk-gaap-pt:OwnedAssets 2022-11-01 2023-10-31 09811332 uk-gaap-pt:LeasedAssets 2022-11-01 2023-10-31 09811332 uk-gaap-pt:OwnedAssets 2021-11-01 2022-10-31 09811332 uk-gaap-pt:LeasedAssets 2021-11-01 2022-10-31 09811332 uk-gaap-pt:LeasedAssetsHeldAsLessee 2023-10-31 09811332 uk-gaap-pt:LeasedAssetsHeldAsLessee 2022-10-31 09811332 uk-gaap-pt:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 09811332 uk-gaap-pt:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 09811332 uk-gaap-pt:NetGoodwill 2022-10-31 09811332 uk-gaap-pt:RecipesFormulaeModelsDesignsPrototypes 2022-10-31 09811332 uk-gaap-pt:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 09811332 uk-gaap-pt:OtherResidualIntangibleAssets 2022-10-31 09811332 uk-gaap-pt:NetGoodwill 2022-11-01 2023-10-31 09811332 uk-gaap-pt:RecipesFormulaeModelsDesignsPrototypes 2022-11-01 2023-10-31 09811332 uk-gaap-pt:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 09811332 uk-gaap-pt:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 09811332 uk-gaap-pt:NetGoodwill 2023-10-31 09811332 uk-gaap-pt:RecipesFormulaeModelsDesignsPrototypes 2023-10-31 09811332 uk-gaap-pt:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 09811332 uk-gaap-pt:OtherResidualIntangibleAssets 2023-10-31 09811332 uk-gaap-pt:Buildings 2022-11-01 2023-10-31 09811332 uk-gaap-pt:Land 2022-11-01 2023-10-31 09811332 uk-gaap-pt:LandBuildings 2022-10-31 09811332 uk-gaap-pt:PlantMachinery 2022-10-31 09811332 uk-gaap-pt:FurnitureFittings 2022-10-31 09811332 uk-gaap-pt:FurnitureFittings 2022-10-31 09811332 uk-gaap-pt:OfficeEquipment 2022-10-31 09811332 uk-gaap-pt:Vehicles 2022-10-31 09811332 uk-gaap-pt:LandBuildings 2022-11-01 2023-10-31 09811332 uk-gaap-pt:PlantMachinery 2022-11-01 2023-10-31 09811332 uk-gaap-pt:FurnitureFittings 2022-11-01 2023-10-31 09811332 uk-gaap-pt:FurnitureFittings 2022-11-01 2023-10-31 09811332 uk-gaap-pt:OfficeEquipment 2022-11-01 2023-10-31 09811332 uk-gaap-pt:Vehicles 2022-11-01 2023-10-31 09811332 uk-gaap-pt:LandBuildings 2023-10-31 09811332 uk-gaap-pt:PlantMachinery 2023-10-31 09811332 uk-gaap-pt:FurnitureFittings 2023-10-31 09811332 uk-gaap-pt:OfficeEquipment 2023-10-31 09811332 uk-gaap-pt:Vehicles 2023-10-31 09811332 uk-gaap-ptx:AdministrativeExpenses 2022-11-01 2023-10-31 09811332 uk-gaap-ptx:AdministrativeExpenses 2021-11-01 2022-10-31 09811332 uk-gaap-ptx:CostSales 2022-11-01 2023-10-31 09811332 uk-gaap-ptx:CostSales 2021-11-01 2022-10-31 09811332 uk-gaap-ptx:DistributionCosts 2022-11-01 2023-10-31 09811332 uk-gaap-ptx:DistributionCosts 2021-11-01 2022-10-31 09811332 uk-gaap-pt:CurrentFinancialInstruments uk-gaap-pt:ListedExchangeTraded 2023-10-31 09811332 uk-gaap-pt:CurrentFinancialInstruments uk-gaap-pt:ListedExchangeTraded 2022-10-31 09811332 uk-gaap-pt:Non-currentFinancialInstruments uk-gaap-pt:ListedExchangeTraded 2023-10-31 09811332 uk-gaap-pt:Non-currentFinancialInstruments uk-gaap-pt:ListedExchangeTraded 2022-10-31 09811332 uk-gaap-pt:CurrentFinancialInstruments uk-gaap-pt:UnlistedNon-exchangeTraded 2023-10-31 09811332 uk-gaap-pt:CurrentFinancialInstruments uk-gaap-pt:UnlistedNon-exchangeTraded 2022-10-31 09811332 uk-gaap-pt:Non-currentFinancialInstruments uk-gaap-pt:UnlistedNon-exchangeTraded 2023-10-31 09811332 uk-gaap-pt:Non-currentFinancialInstruments uk-gaap-pt:UnlistedNon-exchangeTraded 2022-10-31 09811332 uk-gaap-pt:CurrentFinancialInstruments 2023-10-31 09811332 uk-gaap-pt:CurrentFinancialInstruments 2022-10-31 09811332 uk-gaap-pt:WithinOneYear 2023-10-31 09811332 uk-gaap-pt:BetweenOneTwoYears 2023-10-31 09811332 uk-gaap-pt:BetweenTwoFiveYears 2023-10-31 09811332 uk-gaap-pt:MoreThanFiveYears 2023-10-31 09811332 uk-gaap-pt:AfterOneYear 2023-10-31 09811332 uk-gaap-pt:WithinOneYear 2022-10-31 09811332 uk-gaap-pt:BetweenOneTwoYears 2022-10-31 09811332 uk-gaap-pt:BetweenTwoFiveYears 2022-10-31 09811332 uk-gaap-pt:MoreThanFiveYears 2022-10-31 09811332 uk-gaap-pt:AfterOneYear 2022-10-31 09811332 uk-gaap-pt:ShareCapital 2023-10-31 09811332 uk-gaap-pt:SharePremium 2023-10-31 09811332 uk-gaap-pt:RetainedEarningsAccumulatedLosses 2023-10-31 09811332 uk-gaap-pt:RevaluationReserve 2023-10-31 09811332 uk-gaap-pt:OtherReservesSubtotal 2023-10-31 09811332 uk-gaap-pt:ShareCapital 2022-10-31 09811332 uk-gaap-pt:SharePremium 2022-10-31 09811332 uk-gaap-pt:RetainedEarningsAccumulatedLosses 2022-10-31 09811332 uk-gaap-pt:RevaluationReserve 2022-10-31 09811332 uk-gaap-pt:OtherReservesSubtotal 2022-10-31 09811332 1 2022-11-01 2023-10-31 09811332 2 2022-11-01 2023-10-31 09811332 uk-cd-pres:FRS102 2022-11-01 2023-10-31 09811332 uk-cd-pres:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 09811332 uk-cd-pres:FullAccounts 2022-11-01 2023-10-31 09811332 uk-cd-pres:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure
 
 
 
 
 
 
 
Cass Digital Content Limited
 
 
Company Registration Number
09811332
 
 
Report of the Directors and
Abridged Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/11/2022
 
End date 31/10/2023
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
Cass Digital Content Limited
 
Contents of the Financial Statements
for the Period Ended 31 October 2023
 
 
Page
Company Information 3
 
Report of the Accountants 4
 
Abridged Balance Sheet 5 - 6
 
Notes to the Financial Statements 7 - 10
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
Cass Digital Content Limited
Company Information
for the Period Ended 31 October 2023
 
Directors C Bonner
 
Company secretary David Fitzpatrick
 
Registered office 11 Playfield Crescent
East Dulwich
London
SE22 8QR
 
Company Registration Number 09811332
 
Accountants Name WTP Consultants Ltd
Address 11 Playfield Crescent
East Dulwich
London
SE22 8QR
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
Cass Digital Content Limited
 
Accountants' Report
for the Period Ended 31 October 2023
 
Independent accountants' report
 
Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 31 October 2023. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 31 October 2023 as set out on pages 3 to 10 which comprise of the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the
accounts of the company and state those matters that we have agreed to state to the Board of Directors
of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors as a body for our
work or for this report.
 
It is your duty to ensure the company has kept adequate accounting records and to prepare statutory
accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of
the company. You consider the company is exempt from the statutory audit requirement for the
period.
We have not been instructed to carry out an audit of the financial statements. For this reason, we
have not verified the accuracy or completeness of the accounting records or information and
explanations you have given to us and we do not, therefore, express any opinion on the financial
statements.
 
 
 
 
 
 
 
WTP Consultants Ltd
11 Playfield Crescent
East Dulwich
London
SE22 8QR
 
Date 2024-07-26
Page 4
Cass Digital Content Limited
Balance Sheet
for the Period Ended 31 October 2023
Company registration number 09811332
2023 2,022
Notes £ £
Fixed assets
Tangible fixed assets 2 283 514
_______ _______
Total fixed assets 283 514
Current assets
Debtors 3 336
Cash at bank and in hand 22,727 7,988
_______ _______
Total current assets/(liabilities) 22,727 8,324
Creditors
Creditors - amounts falling
due within one year 4 20,975 6,881
_______ _______
Net current assets 1,752 1,443
_______ _______
Total assets less current liabilities 2,035 1,957
_______ _______
Net assets/(liabilities) 2,035 1,957
Capital and reserves
Called up share capital 5 1 1
Profit and loss account 6 2,034 1,956
____ ____
Total shareholders funds 2,035 1,957
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 5
Cass Digital Content Limited
 
Balance Sheet
for the Period Ended 31 October 2023
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The option not to file the profit and loss account has been taken.
 
For the year ending 31 October 2023 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
The financial statements were approved by the Board of Directors on 2024-07-26
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name C Bonner
Status Director
 
The notes form part of these financial statements
Average number of employees during period 1
 
 
 
 
 
 
 
Page 6
Cass Digital Content Limited
Notes to the Financial Statements
for the Period Ended 31 October 2023
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Going Concern
The company has a deficit on shareholders' funds and relies upon the support of its shareholders and creditors,which has been confirmed for a period of at least twelve months from the approval of the financial statements.Accordingly the directors have prepared the financial statements on the going concern basis.
Long-term and ongoing contracts turnover represents the value of work done including estimates of
amounts not yet invoiced and is recognised by reference to the stage of completion.
Tangible fixed assets Depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 7
Cass Digital Content Limited
Notes to the Financial Statements
for the Period Ended 31 October 2023
2. Tangible fixed assets
Office Total
equipment
Cost £ £
At 1 November 2022 3,658 3,658
____ ____
At 31 October 2023 3,658 3,658
Depreciation
At 1 November 2022 3,144 3,144
Charge for year 231 231
____ ____
At 31 October 2023 3,375 3,375
Net book value
At 31 October 2023 283 283
At 31 October 2022 514 514
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 8
Cass Digital Content Limited
Notes to the Financial Statements
for the Period Ended 31 October 2023
3. Debtors 2023 2,022
Other debtors 336
_ ___
Total 0 336
4. Creditors amounts falling due within one year 2023 2,022
Corporation tax 7,617 5,790
Other taxation and social security 241 13
Accruals and deferred income 1,000 1,000
Other creditors 12,117 78
_____ ____
Total 20,975 6,881
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 9
Cass Digital Content Limited
Notes to the Financial Statements
for the Period Ended 31 October 2023
5. Share capital 2023 2,022
Authorised type Par value £ £
Ordinary 1.00 1,000 1,000
____ ____
Total 1,000 1,000
Allotted, called up and paid £ £
Ordinary £ 1 1 1
_ _
Total 1 1
6. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 November 2022 1,956
Profit/(Loss) for year 32,078
Dividends paid 32,000
____
Retained Profit/(Loss) at 31 October 2023 2,034
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 10