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Company Registration No. 03411164 (England and Wales)
Replay Promotions Limited Unaudited accounts for the year ended 31 March 2024
Replay Promotions Limited Unaudited accounts Contents
Page
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Replay Promotions Limited Company Information for the year ended 31 March 2024
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 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2 
2 
Investments
154,069 
154,069 
154,071 
154,071 
Current assets
Inventories
864 
864 
Debtors
677,046 
559,989 
Cash at bank and in hand
100,820 
149,610 
778,730 
710,463 
Creditors: amounts falling due within one year
(59,956)
(51,583)
Net current assets
718,774 
658,880 
Net assets
872,845 
812,951 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
872,844 
812,950 
Shareholders' funds
872,845 
812,951 
For the year ending 31 March 2024 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 11 October 2024 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 2024
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 2023
30,000 
At 31 March 2024
30,000 
Amortisation
At 1 April 2023
30,000 
At 31 March 2024
30,000 
Net book value
At 31 March 2024
- 
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Replay Promotions Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2023
9,389 
At 31 March 2024
9,389 
Depreciation
At 1 April 2023
9,387 
At 31 March 2024
9,387 
Net book value
At 31 March 2024
2 
At 31 March 2023
2 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2023
154,069 
Valuation at 31 March 2024
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
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
8,917 
Trade debtors
43,114 
38,520 
Amounts due from group undertakings etc.
161,404 
181,098 
Other debtors
472,528 
331,454 
677,046 
559,989 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,241 
- 
Trade creditors
6,151 
4,014 
Amounts owed to group undertakings and other participating interests
8,688 
7,812 
Taxes and social security
39,946 
33,928 
Other creditors
- 
394 
Accruals
2,930 
5,435 
59,956 
51,583 
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Replay Promotions Limited Notes to the Accounts for the year ended 31 March 2024
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
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.
11
Transactions with related parties
The following balances existed with related companies at 31 March 2024: An amount of £358,097 (2023: £243,069) 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 (2023:£54,000) for management fees and share of costs in the year.
12
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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