Company registration number 14793113 (England and Wales)
Advantage Marketing Group Limited
Unaudited Financial Statements
For the year ended 30 April 2025
Advantage Marketing Group Limited
Company information
Directors
T P M Berry
T S Jervis
Company number
14793113
Registered office
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN
Accountants
DJH Bury Limited
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN
Advantage Marketing Group Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
Advantage Marketing Group Limited
Statement of financial position
As at 30 April 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,644
-
0
Current assets
Debtors
5
40,455
52,433
Cash at bank and in hand
18,328
109,038
58,783
161,471
Creditors: amounts falling due within one year
6
(54,724)
(165,029)
Net current assets/(liabilities)
4,059
(3,558)
Net assets/(liabilities)
5,703
(3,558)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
5,701
(3,560)
Total equity
5,703
(3,558)

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 April 2026 and are signed on its behalf by:
T P M Berry
Director
Company registration number 14793113 (England and Wales)
Advantage Marketing Group Limited
Notes to the financial statements
For the year ended 30 April 2025
- 2 -
1
Accounting policies
Company information

Advantage Marketing Group Limited is a private company limited by shares incorporated in England and Wales. The company's registered number is 14793113 and the registered office address is The Exchange, 5 Bank Street, Bury, Lancashire, BL9 0DN.

1.1
Basis of preparation

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.

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
Turnover

Turnover from the supply of marketing services is recognised as those services are provided to customers.

1.3
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:

Computers
25% reducing balance

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.

1.4
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 statement of financial position 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Advantage Marketing Group Limited
Notes to the financial statements (continued)
For the year ended 30 April 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Leases
As lessee

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2
Judgements and key sources of estimation uncertainty

There are currently no significant judgements and estimates applied by the directors which are considered key to the preparation of the financial statements.

Advantage Marketing Group Limited
Notes to the financial statements (continued)
For the year ended 30 April 2025
- 4 -
3
Employees

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

2025
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024
-
0
Additions
1,698
At 30 April 2025
1,698
Depreciation and impairment
At 1 May 2024
-
0
Depreciation charged in the year
54
At 30 April 2025
54
Carrying amount
At 30 April 2025
1,644
At 30 April 2024
-
0
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
40,455
52,433
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
1,405
-
0
Other creditors
53,319
165,029
54,724
165,029
Advantage Marketing Group Limited
Notes to the financial statements (continued)
For the year ended 30 April 2025
- 5 -
7
Directors' transactions

The following advances and credits to directors subsisted during the period ended 30 April 202 5:

The balances are unsecured and repayable on demand. Interest has been charged at 2.25% totaling £378. There were no material advances during the period. The maximum overdrawn balances in the period were £61,094 for T P M Berry and £26,675 for T S Jervis.

Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
T P M Berry -
2.25
37,323
150,702
179
(174,424)
13,780
T S Jervis -
2.25
15,110
39,641
199
(28,275)
26,675
52,433
190,343
378
(202,699)
40,455
2025-04-30 2024-05-01 false false false 21 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity T P M Berry T S Jervis 14793113 2024-05-01 2025-04-30 14793113 bus:Director1 2024-05-01 2025-04-30 14793113 bus:Director2 2024-05-01 2025-04-30 14793113 bus:RegisteredOffice 2024-05-01 2025-04-30 14793113 2025-04-30 14793113 2024-04-30 14793113 core:OtherPropertyPlantEquipment 2025-04-30 14793113 core:OtherPropertyPlantEquipment 2024-04-30 14793113 core:CurrentFinancialInstruments 2025-04-30 14793113 core:CurrentFinancialInstruments 2024-04-30 14793113 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 14793113 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 14793113 core:ShareCapital 2025-04-30 14793113 core:ShareCapital 2024-04-30 14793113 core:RetainedEarningsAccumulatedLosses 2025-04-30 14793113 core:RetainedEarningsAccumulatedLosses 2024-04-30 14793113 core:ComputerEquipment 2024-05-01 2025-04-30 14793113 2023-04-11 2024-04-30 14793113 core:OtherPropertyPlantEquipment 2024-04-30 14793113 core:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 14793113 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14793113 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14793113 bus:FRS102 2024-05-01 2025-04-30 14793113 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 14793113 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP