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REGISTERED NUMBER: 09120779 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Digicast AV Limited

Digicast AV Limited (Registered number: 09120779)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Digicast AV Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: R Barnes





REGISTERED OFFICE: Suite 15
The Enterprise Centre Coxbridge Business
Farnham
Surrey
GU10 5EH





REGISTERED NUMBER: 09120779 (England and Wales)





ACCOUNTANTS: Gilroy & Brookes Accountants Limited
Suite 15
The Enterprise Centre
Coxbridge Business Park
Farnham
Surrey
GU10 5EH

Digicast AV Limited (Registered number: 09120779)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 170 661

CURRENT ASSETS
Stocks 5 2,000 8,000
Debtors 6 3,488 2,822
Cash at bank 2,300 -
7,788 10,822
CREDITORS
Amounts falling due within one year 7 (7,211 ) (6,838 )
NET CURRENT ASSETS 577 3,984
TOTAL ASSETS LESS CURRENT
LIABILITIES

747

4,645

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 746 4,644
SHAREHOLDERS' FUNDS 747 4,645

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Digicast AV Limited (Registered number: 09120779)

Balance Sheet - continued
31 July 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 17 January 2025 and were signed by:





R Barnes - Director


Digicast AV Limited (Registered number: 09120779)

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

1. STATUTORY INFORMATION

Digicast AV 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 25% on cost
Plant and machinery - 33% on cost
Motor vehicles - 33% on cost

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date which are immaterial.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Digicast AV Limited (Registered number: 09120779)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 4,440 5,401 7,949 17,790
DEPRECIATION
At 1 August 2023 4,440 4,740 7,949 17,129
Charge for year - 491 - 491
At 31 July 2024 4,440 5,231 7,949 17,620
NET BOOK VALUE
At 31 July 2024 - 170 - 170
At 31 July 2023 - 661 - 661

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 August 2023
and 31 July 2024 7,949
DEPRECIATION
At 1 August 2023
and 31 July 2024 7,949
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. STOCKS
2024 2023
£    £   
Stocks 2,000 8,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,488 2,822

Digicast AV Limited (Registered number: 09120779)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) - 48
Trade creditors 1,548 1,524
Tax 3,965 1,822
VAT 1,550 1,234
Directors' current accounts 59 2,068
Accrued expenses 89 142
7,211 6,838

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 48

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

10. ULTIMATE CONTROLLING PARTY

The company was under the control of R Barnes.