Registered number
NI020987
D. Hull Promotions Limited
Unaudited Filleted Accounts
for the year ended
31 December 2023
D. Hull Promotions Limited
Registered number: NI020987
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 97,246 100,560
Current assets
Debtors 4 370,825 459,428
Cash at bank and in hand 308,373 426,090
679,198 885,518
Creditors: amounts falling due within one year 5 (261,231) (441,807)
Net current assets 417,967 443,711
Total assets less current liabilities 515,213 544,271
Creditors: amounts falling due after more than one year 6 (25,520) -
Net assets 489,693 544,271
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 488,693 543,271
Shareholders' funds 489,693 544,271
The directors are 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 directors acknowledge their 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.
David Hull
Director
Approved by the board on 6 August 2024
D. Hull Promotions Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 rendering of services and producing theatre performances. Turnover from the rendering of services is recognised when the service is completed.
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 2% straight line
Fixtures, fittings and equipment 20% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 4 5
3 Tangible fixed assets
Land and buildings Fixtures, fittings & equipment Total
£ £ £
Cost
At 1 January 2023 104,139 114,445 218,584
Additions - 169 169
At 31 December 2023 104,139 114,614 218,753
Depreciation
At 1 January 2023 10,414 107,610 118,024
Charge for the year 2,083 1,400 3,483
At 31 December 2023 12,497 109,010 121,507
Net book value
At 31 December 2023 91,642 5,604 97,246
At 31 December 2022 93,725 6,835 100,560
4 Debtors 2023 2022
£ £
Trade debtors 66,859 118,951
Amounts due from Happytown Ltd 284,892 -
Deferred tax asset 2,035 -
Other debtors 15,547 340,477
Prepayments and accrued income 1,492 -
370,825 459,428
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 24,319 149,016
Trade creditors 85,931 96,209
Taxation and social security costs 19,226 3,327
Other creditors 67,757 189,833
Accruals and deferred income 63,998 3,422
261,231 441,807
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 25,520 -
7 Related party transactions
The company owed Mr David Hull £59,665 at year end (2022: £71,479).

Happytown Ltd, a company in which Mr Hull held a controlling interest owed the company £284,892 at year end (2022: £322,892).
8 Controlling party
Mr David Hull is the controlling party by virtue of his interest in the equity of the company.
9 Other information
D. Hull Promotions Limited is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
46 University Street
Belfast
BT7 1HB
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