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Registered number: 08732246






PROMOTOR DIRECT LTD


ACCOUNTS

FOR THE 151 DAY PERIOD ENDED 31/03/2025
























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


ACCOUNTS
FOR THE 151 DAY PERIOD ENDED 31/03/2025





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
AML HMRC
71-75
Shelton Street
LONDON
WC2H 9JQ


ACCOUNTS
FOR THE151 DAY PERIODENDED31/03/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		389,033		361,768

CURRENT ASSETS
Stock		367,644		367,644
Debtors	5	218,154		114,184
Current Asset Investments	6	140,000		140,000
Cash at bank and in hand		652,688		721,028
		1,378,486		1,342,856
CREDITORS: Amounts falling due within one year	7	508,541		582,462
NET CURRENT ASSETS			869,945		760,394
TOTAL ASSETS LESS CURRENT LIABILITIES			1,258,978		1,122,162

CAPITAL AND RESERVES

Called up share capital	8		100		100
Profit and loss account			1,258,878		1,122,062
SHAREHOLDERS' FUNDS			1,258,978		1,122,162

For the year ending 31/03/2025 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 29/11/2025 and signed on their behalf by



.............................
Kamil Adam KASPEREK
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%
Commercial Vehicles		reducing balance 25%
Fixtures and Fittings		reducing balance 15%
Equipment		reducing balance 25%
Motor Cars		reducing balance 25%




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 .




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.




3. TANGIBLE FIXED ASSETS

	Plant and	Commercial	Fixtures
	Machinery	Vehicles	and Fittings	Equipment	Motor Cars	Total
	£	£	£	£	£	£
Cost
At 01/11/2024	177,818	240,129	88,511	81,264	120,389	708,111
Additions	30,335	108,070	20,110	-	-	158,515
Disposals	-	(12,000)	-	-	-	(12,000)
At 31/03/2025	208,153	336,199	108,621	81,264	120,389	854,626
Depreciation
At 01/11/2024	93,090	129,850	30,409	40,324	52,670	346,343
For the 151 day period	28,766	51,587	11,732	10,235	16,930	119,250
At 31/03/2025	121,856	181,437	42,141	50,559	69,600	465,593
Net Book Amounts
At 31/03/2025	86,297	154,762	66,480	30,705	50,789	389,033
At 31/10/2024	84,728	110,279	58,102	40,940	67,719	361,768




4. STOCK	2025	2024
	£	£
Stock comprises:

Stock	367,644	367,644
	367,644	367,644




5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	88,141	14,171
Directors current account	130,013	100,013
	218,154	114,184




6. CURRENT ASSET INVESTMENTS
	2025	2024
	£	£
Unlisted investments - Term Deposits	140,000	140,000
	140,000	140,000




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	267,485	175,887
VAT	155,498	160,486
PAYE control	52,585	37,892
NIC control	2,217	2,134
Credit card	15,012	-
Trade creditors	15,744	206,063
	508,541	582,462




8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	16	16