REGISTERED NUMBER: 04998956 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ON2U PROMOTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss D Arnold

SECRETARY:

REGISTERED OFFICE:

11 Catherall Road

Luton

Bedfordshire

LU3 2HW

REGISTERED NUMBER:

04998956 (England and Wales)

ACCOUNTANTS:

Bayler Wood Associates Ltd

Chartered Certified Accountants

2 Church Lane

Walgrave

Northamptonshire

NN6 9QH

FIXED ASSETS

Tangible assets

4

48,101

54,751

CURRENT ASSETS

Debtors

5

267,742

215,867

Cash at bank

123,897

116,934

391,639

332,801

CREDITORS

Amounts falling due within one year

6

171,649

150,153

NET CURRENT ASSETS

219,990

182,648

TOTAL ASSETS LESS CURRENT LIABILITIES

268,091

237,399

CREDITORS

Amounts falling due after more than one year

7

48,344

65,183

NET ASSETS

219,747

172,216

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

219,647

172,116

SHAREHOLDERS' FUNDS

219,747

172,216

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 director acknowledges her 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 director and authorised for issue on 22 December 2025 and were signed by:

Miss D Arnold - Director

1.	STATUTORY INFORMATION

ON2U PROMOTIONS 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.

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 represents net invoiced provision of services, after deducting value added tax.

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.

Motor vehicles

-

at varying rates on cost

Computer equipment

-

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.

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 35 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

65,800

10,361

76,161

Additions

-

1,806

1,806

At 31 March 2025

65,800

12,167

77,967

DEPRECIATION

At 1 April 2024

12,642

8,768

21,410

Charge for year

7,586

870

8,456

At 31 March 2025

20,228

9,638

29,866

NET BOOK VALUE

At 31 March 2025

45,572

2,529

48,101

At 31 March 2024

53,158

1,593

54,751

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

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

65,800

DEPRECIATION

At 1 April 2024

12,642

Charge for year

7,586

At 31 March 2025

20,228

NET BOOK VALUE

At 31 March 2025

45,572

At 31 March 2024

53,158

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

266,098

215,063

Deferred tax asset

1,644

804

267,742

215,867

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

6,818

6,818

Trade creditors

84,109

88,437

Social security and other taxes

42,060

30,806

VAT

18,914

10,324

Directors loan account

40

-

Sundry creditors and accruals

9,708

3,768

171,649

150,153

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

10,044

20,065

Hire purchase contracts

38,300

45,118

48,344

65,183

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100