REGISTERED NUMBER: 13757034 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Omacast Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible fixed assets

4

16,061

22,771

Current assets

Debtors

5

165,747

4,101

Cash at bank

22,817

117,695

188,564

121,796

Creditors

Amounts falling due within one year

6

132,754

88,222

Net current assets

55,810

33,574

Total assets less current liabilities

71,871

56,345

Provisions for liabilities

4,015

5,693

Net assets

67,856

50,652

Capital and reserves

Called up share capital

7

100

100

Retained earnings

67,756

50,552

Shareholders' funds

67,856

50,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

M R Chandler - Director

1.	Statutory information

Omacast Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13757034

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Plant and machinery etc

-

20% on cost and 15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	Employees and directors

The average number of employees during the year was NIL (2025 - NIL).

4.	Tangible fixed assets

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 April 2025

57,175

-

57,175

Additions

-

297

297

Disposals

(10,500

)

-

(10,500

)

At 31 March 2026

46,675

297

46,972

Depreciation

At 1 April 2025

34,404

-

34,404

Charge for year

2,945

35

2,980

Eliminated on disposal

(6,473

)

-

(6,473

)

At 31 March 2026

30,876

35

30,911

Net book value

At 31 March 2026

15,799

262

16,061

At 31 March 2025

22,771

-

22,771

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

162,033

922

Other debtors

3,714

3,179

165,747

4,101

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

25,150

501

Taxation and social security

35,754

10,845

Other creditors

71,850

76,876

132,754

88,222

7.	Called up share capital

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

8.	Related party disclosures

Within creditors is £45,000 (2025: £25,000) owed to the directors.