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Registered number: 11325536
Cascade Agency Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Michael Paul Accountants Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Cascade Agency Limited for the year ended 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cascade Agency Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Cascade Agency Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Cascade Agency Limited and state those matters that we have agreed to state to the directors of Cascade Agency Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cascade Agency Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Cascade Agency Limited 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 or loss of Cascade Agency Limited . You consider that Cascade Agency Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Cascade Agency Limited . 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.
Signed
08/01/2025
Michael Paul Accountants Limited
A member of the Association of Chartered Certified Accountants
Studio 2, Lamport Manor
Old Road, Lamport
Northampton
Northamptonshire
NN6 9HF
Page 1
Page 2
Balance Sheet
Registered number: 11325536
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 369 857
369 857
CURRENT ASSETS
Stocks 5 3,450 2,899
Debtors 6 6,346 5,208
Cash at bank and in hand 81,495 81,779
91,291 89,886
Creditors: Amounts Falling Due Within One Year 7 (14,834 ) (29,056 )
NET CURRENT ASSETS (LIABILITIES) 76,457 60,830
TOTAL ASSETS LESS CURRENT LIABILITIES 76,826 61,687
Creditors: Amounts Falling Due After More Than One Year 8 (4,000 ) (7,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (84 ) (205 )
NET ASSETS 72,742 54,482
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 72,732 54,472
SHAREHOLDERS' FUNDS 72,742 54,482
Page 2
Page 3
For the year ending 30 April 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Liam Stubbins
Director
08/01/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cascade Agency Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11325536 . The registered office is Studio 2 Lamport Manor, Old Road, Lamport, Northampton, Northamptonshire, NN6 9HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 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.
Page 4
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2023 3,651
Additions 191
As at 30 April 2024 3,842
Depreciation
As at 1 May 2023 2,794
Provided during the period 679
As at 30 April 2024 3,473
Net Book Value
As at 30 April 2024 369
As at 1 May 2023 857
5. Stocks
2024 2023
£ £
Stock 3,450 2,899
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 6,346 5,208
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 3,000 3,000
Other creditors 2,293 17,881
Taxation and social security 9,541 8,175
14,834 29,056
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,000 7,000
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 6