Company registration number 05776802 (England and Wales)
PREMIER PROMOTIONS AND EXHIBITIONS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
PREMIER PROMOTIONS AND EXHIBITIONS LIMITED
COMPANY INFORMATION
Directors
Georgina Hinde
Luke Hopkins
Mr Martin Carnaby
(Appointed 1 March 2025)
Company number
05776802
Registered office
Unit D8-10 Ferry Road
Jackfield
Telford
Shropshire
TF8 7LS
Auditor
CKCA Limited
No 4 Castle Court 2
Castlegate Way
Dudley
West Midlands
DY1 4RH
Business address
Unit D8-10 Ferry Road
Jackfield
Telford
Shropshire
TF8 7LS
PREMIER PROMOTIONS AND EXHIBITIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
PREMIER PROMOTIONS AND EXHIBITIONS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,575
10,648
Current assets
Debtors
4
135,364
41,234
Cash at bank and in hand
105,555
92,517
240,919
133,751
Creditors: amounts falling due within one year
5
(96,967)
(14,044)
Net current assets
143,952
119,707
Net assets
150,527
130,355
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
150,526
130,354
Total equity
150,527
130,355

The notes on pages 2 to 5 form part of these financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 November 2025 and are signed on its behalf by:
Georgina Hinde
Director
Company registration number 05776802 (England and Wales)
PREMIER PROMOTIONS AND EXHIBITIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Premier Promotions and Exhibitions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit D8-10 Ferry Road, Jackfield, Telford, Shropshire, TF8 7LS.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The Directors of PPE are confident that the business is a going concern. The SOLEX exhibition has been well attended by our membership over the last two years and a successful show this year has resulted in 90% of our exhibitors signing up for 202 6. PPE’s parent company LOFA holds fund to the value of £6.4m on its balance sheet, which has been used to subsidise the cost of the event for our member in 202 4 and 202 5 and will continue to do so into the future.

1.3
Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract, when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

PREMIER PROMOTIONS AND EXHIBITIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
PREMIER PROMOTIONS AND EXHIBITIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024 and 31 August 2025
16,291
Depreciation and impairment
At 1 September 2024
5,643
Depreciation charged in the year
4,073
At 31 August 2025
9,716
Carrying amount
At 31 August 2025
6,575
At 31 August 2024
10,648
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,890
5,564
Other debtors
44,359
20,090
Prepayments and accrued income
89,115
15,580
135,364
41,234
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
91,661
7,016
Other creditors
5,306
7,028
96,967
14,044
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

PREMIER PROMOTIONS AND EXHIBITIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
6
Audit report information
(Continued)
- 5 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Frances Clapham
Statutory Auditor:
CKCA Limited
Date of audit report:
17 November 2025
7
Financial commitments, guarantees and contingent liabilities

Premier Promotions and Exhibitions Ltd has contractual commitments relating to planned events in subsequent years. The agreement in place has terms and conditions that may give rise to costs payable by Premier Promotions and Exhibitions Ltd were the events to be cancelled. The costs that may be due is dependent on a number of factors, so no amount relating to the contingent liability is disclosed.

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