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REGISTERED NUMBER: 06596418 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Recast Digital Limited

Previously known as
E Marketing Support Limited

Recast Digital Limited (Registered number: 06596418)
previously known as E Marketing Support Limited






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Recast Digital Limited
previously known as E Marketing Support Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: M S Skeggs





SECRETARY: M S Skeggs





REGISTERED OFFICE: Kings Court
London Road
Stevenage
SG1 2NG





REGISTERED NUMBER: 06596418 (England and Wales)





ACCOUNTANTS: D. K. Rumsby & Co Limited
3 Colwick Quays
Colwick
Nottingham
Nottinghamshire
NG4 2JY

Recast Digital Limited (Registered number: 06596418)
previously known as E Marketing Support Limited

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 19,343 26,097

CURRENT ASSETS
Debtors 5 30,384 64,589
Cash at bank 104,878 145,611
135,262 210,200
CREDITORS
Amounts falling due within one year 6 (31,009 ) (60,953 )
NET CURRENT ASSETS 104,253 149,247
TOTAL ASSETS LESS CURRENT
LIABILITIES

123,596

175,344

CREDITORS
Amounts falling due after more than one
year

7

(17,500

)

(25,000

)

PROVISIONS FOR LIABILITIES (1,530 ) (1,397 )
NET ASSETS 104,566 148,947

CAPITAL AND RESERVES
Called up share capital 9 90 100
Capital redemption reserve 10 -
Retained earnings 104,466 148,847
SHAREHOLDERS' FUNDS 104,566 148,947

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Recast Digital Limited (Registered number: 06596418)
previously known as E Marketing Support Limited

Balance Sheet - continued
31 May 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2024 and were signed by:





M S Skeggs - Director


Recast Digital Limited (Registered number: 06596418)
previously known as E Marketing Support Limited

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Recast Digital Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments
The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

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
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Recast Digital Limited (Registered number: 06596418)
previously known as E Marketing Support Limited

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 36,575
Additions 1,457
At 31 May 2024 38,032
DEPRECIATION
At 1 June 2023 10,478
Charge for year 8,211
At 31 May 2024 18,689
NET BOOK VALUE
At 31 May 2024 19,343
At 31 May 2023 26,097

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 18,160 48,462
Other debtors 12,224 16,127
30,384 64,589

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 10,229 10,000
Trade creditors 2,826 1,832
Taxation and social security 10,256 32,200
Other creditors 7,698 16,921
31,009 60,953

Recast Digital Limited (Registered number: 06596418)
previously known as E Marketing Support Limited

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 17,500 25,000

8. SECURED DEBTS

The following secured debts are included within creditors:

31.5.24 31.5.23
£    £   
Bank loans 25,000 35,000

The loan is a government backed loan in light of the Covid 19 pandemic. It is secured by the government over a 6 and a half year repayment period. The loan is repayable by instalments and interest is charged at 2.5% per annum.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
90 ORDINARY £1 90 100

During the year, the company purchased 10 Ordinary shares from a director with a nominal value of £1 each for the consideration of £10,000.