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Registered number: 08732246

PROMOTOR DIRECT LTD

ACCOUNTS
FOR THE YEAR ENDED 31/10/2024

Prepared By:
WITHOUT BORDERS LIMITED
71-75
Shelton Street
LONDON
WC2H 9JQ

PROMOTOR DIRECT LTD

ACCOUNTS
FOR THE YEAR ENDED 31/10/2024
DIRECTORS
Kamil Adam KASPEREK
REGISTERED OFFICE
Unit 37 Touchet Hall Road
Middleton
Manchester
M24 2FL
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08732246
ACCOUNTANTS
WITHOUT BORDERS LIMITED
71-75
Shelton Street
LONDON
WC2H 9JQ

PROMOTOR DIRECT LTD

ACCOUNTS
FOR THEYEARENDED31/10/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

PROMOTOR DIRECT LTD

BALANCE SHEET AT 31/10/2024
20242023
Notes££
FIXED ASSETS
Tangible assets3361,768384,487
CURRENT ASSETS
Stock367,644309,903
Debtors5114,184177,901
Current Asset Investments6140,00050,000
Cash at bank and in hand721,028660,092
1,342,8561,197,896
CREDITORS: Amounts falling due within one year7582,462456,943
NET CURRENT ASSETS760,394740,953
TOTAL ASSETS LESS CURRENT LIABILITIES1,122,1621,125,440
CAPITAL AND RESERVES
Called up share capital8100100
Profit and loss account1,122,0621,125,340
SHAREHOLDERS' FUNDS1,122,1621,125,440
For the year ending 31/10/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/02/2025 and signed on their behalf by
.............................
Kamil Adam KASPEREK
Director

PROMOTOR DIRECT LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 25%
Fixtures and Fittingsreducing balance 15%
Equipmentreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20242023
No.No.
Average number of employees1615

PROMOTOR DIRECT LTD

3. TANGIBLE FIXED ASSETS
Plant andCommercialFixtures
MachineryVehiclesand FittingsEquipmentMotor CarsTotal
££££££
Cost
At 01/11/2023141,286206,29684,77766,606120,389619,354
Additions36,53165,8333,73414,658-120,756
Disposals-(32,000)---(32,000)
At 31/10/2024177,817240,12988,51181,264120,389708,110
Depreciation
At 01/11/202364,84793,09020,15626,67730,097234,867
For the year28,24236,76010,25313,64722,573111,475
At 31/10/202493,089129,85030,40940,32452,670346,342
Net Book Amounts
At 31/10/202484,728110,27958,10240,94067,719361,768
At 31/10/202376,439113,20664,62139,92990,292384,487
4. STOCK 20242023
££
Stock comprises:
Stock367,644309,903
367,644309,903
5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors14,17176,001
NIC control-142
Prepayments-1,746
Directors current account100,013100,012
114,184177,901
6. CURRENT ASSET INVESTMENTS
20242023
££
Unlisted investments - Term Deposits140,00050,000
140,00050,000

PROMOTOR DIRECT LTD

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax175,887164,279
VAT160,486183,326
PAYE control37,89214,672
NIC control2,134-
Trade creditors206,06394,666
582,462456,943
8. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100