Registered number
02611033
Replay Limited
Filleted Accounts
30 October 2024
Replay Limited
Profit and Loss Account
for the year ended 30 October 2024
2024 2023
£ £
Turnover 328,957 596,233
Cost of sales (301,553) (524,034)
Gross profit 27,404 72,199
Administrative expenses (25,513) (61,462)
Net profit 1,891 10,737
Gain on investments 118,053 47,263
Income from investments 21,007 29,006
Interest receivable 74,098 35,956
Profit before taxation 215,049 122,962
Tax on profit (48,515) (20,301)
Profit for the financial year 166,534 102,661
Replay Limited
Registered number: 02611033
Balance Sheet
as at 30 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 48 64
Investments 4 617,030 888,794
617,078 888,858
Current assets
Debtors 5 2,258,231 2,245,063
Cash at bank and in hand 684,057 636,221
2,942,288 2,881,284
Creditors: amounts falling due within one year 6 (412,527) (789,837)
Net current assets 2,529,761 2,091,447
Net assets 3,146,839 2,980,305
Capital and reserves
Called up share capital 4,000 4,000
Profit and loss account 3,142,839 2,976,305
Shareholders' funds 3,146,839 2,980,305
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D N L Young
Director
Approved by the board on 22 July 2025
Replay Limited
Notes to the Accounts
for the year ended 30 October 2024
1 Accounting policies
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery 25% RBM
Fixtures, fittings, tools and equipment 25% RBM
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 31 October 2023 55,178
At 30 October 2024 55,178
Depreciation
At 31 October 2023 55,114
Charge for the year 16
At 30 October 2024 55,130
Net book value
At 30 October 2024 48
At 30 October 2023 64
4 Investments
Other
investments
£
Cost
At 31 October 2023 888,794
Additions 390,036
Revaluation 118,053
Disposals (779,853)
At 30 October 2024 617,030
5 Debtors 2024 2023
£ £
Trade debtors 218,850 258,474
Other debtors 2,039,381 1,986,589
2,258,231 2,245,063
Amounts due after more than one year included above 1,607,316 1,922,722
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 346,800 555,000
Taxation and social security costs 65,727 234,837
412,527 789,837
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
David N L Young (who holds 3999 shares)
Loans made pre 2023-2024 (beneficial interest rate paid) 1,038,093 - (8,987) 1,029,106
1,038,093 - (8,987) 1,029,106
8 Related party transactions
During the year Okarito (UK) Ltd invoiced Replay Ltd £274000. The director and principal shareholder of Okarito (UK) Ltd is David Young who is also the director and principal shareholder of Replay Ltd.

During the year Replay Ltd invoiced Okarito (UK) Ltd £5000. The director and principal shareholder of Okarito (UK) Ltd is David Young who is also the director and principal shareholder of Replay Ltd.

At the year end Replay Ltd owed OKARITO (UK) Ltd £346800. The director and principal shareholder of Okarito (UK) Ltd is David Young who is also the director and principal shareholder of Replay Ltd.

Included in 'Debtors' is the sum of £ 455711. Which is monies loaned to LAURENT DESPAX-COMBE. Laurent Despax-Combe is the spouse of David Young. David Young is the director and principal shareholder of Replay Ltd and of Okarito (UK) Ltd.

Included in 'Debtors' is the sum of £ 1029106. Which is monies loaned to DAVID YOUNG who is the director and principal shareholder of Replay Ltd and of Okarito (UK) Ltd.
9 Other information
Replay Limited is a private company limited by shares and incorporated in England. Its registered office is:
36 Ritherdon Rd
London
SW17 8QF
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