REGISTERED NUMBER: 07035450 (England and Wales)

Promotos Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Jenkins

L Jenkins

SECRETARY:

J Jenkins

REGISTERED OFFICE:

C9 Duffryn Business Park

Alder Avenue

Ystrad Mynach

Mid Glamorgan

CF82 7TW

REGISTERED NUMBER:

07035450 (England and Wales)

ACCOUNTANTS:

Xeinadin South Wales & West Limited

Accountants & Business Advisors

Suite 2d,

Building 1 Eastern Business Park

St Mellons

Cardiff

CF3 5EA

FIXED ASSETS

Tangible assets

4

265,525

172,063

CURRENT ASSETS

Debtors

5

136,874

148,317

Cash at bank

132,389

42,125

269,263

190,442

CREDITORS

Amounts falling due within one year

6

96,569

54,334

NET CURRENT ASSETS

172,694

136,108

TOTAL ASSETS LESS CURRENT LIABILITIES

438,219

308,171

CREDITORS

Amounts falling due after more than one year

7

(90,014

)

(40,009

)

PROVISIONS FOR LIABILITIES

9

(41,371

)

(18,768

)

NET ASSETS

306,834

249,394

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

306,734

249,294

SHAREHOLDERS' FUNDS

306,834

249,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

J Jenkins - Director

1.	STATUTORY INFORMATION

Promotos Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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, relating to amusement and recreation activities, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Taxation

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

80,015

446,531

526,546

Additions

7,480

166,783

174,263

Disposals

-

(18,417

)

(18,417

)

At 31 March 2025

87,495

594,897

682,392

DEPRECIATION

At 1 April 2024

60,518

293,965

354,483

Charge for year

9,819

70,982

80,801

Eliminated on disposal

-

(18,417

)

(18,417

)

At 31 March 2025

70,337

346,530

416,867

NET BOOK VALUE

At 31 March 2025

17,158

248,367

265,525

At 31 March 2024

19,497

152,566

172,063

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

153,344

Additions

103,248

At 31 March 2025

256,592

DEPRECIATION

At 1 April 2024

89,884

Charge for year

28,779

At 31 March 2025

118,663

NET BOOK VALUE

At 31 March 2025

137,929

At 31 March 2024

63,460

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

31,527

35,223

Other debtors

105,347

113,094

136,874

148,317

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,462

10,204

Hire purchase contracts

36,911

19,541

Trade creditors

-

3,077

Taxation and social security

2,848

5,744

Other creditors

46,348

15,768

96,569

54,334

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,769

12,231

Hire purchase contracts

80,708

21,778

Other creditors

7,537

6,000

90,014

40,009

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

12,231

22,435

Hire purchase contracts

117,619

41,319

129,850

63,754

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

41,371

18,768

Deferred

tax

£

Balance at 1 April 2024

18,768

Charge to Income Statement during year

22,603

Balance at 31 March 2025

41,371

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

J Jenkins and L Jenkins

Balance outstanding at start of year

(12,978

)

11,255

Amounts advanced

24,300

32,337

Amounts repaid

(54,830

)

(56,570

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(43,508

)

(12,978

)