ACCOUNTS - Final Accounts

Registered number: 09231953

CARMARTHEN PROMOTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

CARMARTHEN PROMOTIONS LIMITED

REGISTERED NUMBER: 09231953

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


CURRENT ASSETS
Debtors: amounts falling due after more than one year	5	138,000		138,000
Debtors: amounts falling due within one year	5	541		2,433
Cash at bank and in hand		12,311		70,633
		150,852		211,066
Creditors: amounts falling due within one year	6	(34,204)		(87,850)
NET CURRENT ASSETS			116,648		123,216

NET ASSETS			116,648		123,216

CAPITAL AND RESERVES
Called up share capital	7	603	603
Profit and loss account		116,045	122,613
		116,648	123,216

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CARMARTHEN PROMOTIONS LIMITED

REGISTERED NUMBER: 09231953

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

R B Stanton

Director

Date: 22 December 2025

The notes on pages 3 to 5 form part of these financial statements.

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CARMARTHEN PROMOTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	GENERAL INFORMATION

Carmarthen Promotions Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambrdige, CB1 2LA.

The principal trading address is Linden Square, 146 Kings Road, Bury St Edmunds, IP33 3DJ.

The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

TURNOVER

Turnover comprises revenue recognised by the Company in respect of property sales and sundry cost recharges during the year, exclusive of Value Added Tax.

2.3

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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CARMARTHEN PROMOTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.7

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

STOCKS

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CARMARTHEN PROMOTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	DEBTORS
		2025	2024
		£	£

DUE AFTER MORE THAN ONE YEAR
Other debtors	138,000	138,000

Other debtors comprise amounts held on account as part of an Escrow Agreement. These funds will be held until the release date of 24 March 2030.

					2025	2024
					£	£

DUE WITHIN ONE YEAR
Other debtors	-	2,000
Prepayments and accrued income	541	433
	541	2,433

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Trade creditors	-	12,000
Corporation tax	-	41,746
Accruals and deferred income	34,204	34,104
	34,204	87,850

7.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

3 A Ordinary shares of £1 each	3	3
600 B Ordinary shares of £1 each	600	600

	603	603

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