REGISTERED NUMBER: 04181628 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

PROMOTING EXCELLENCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P S Rushton

L Rushton

REGISTERED OFFICE:

126 Shevington Lane

Shevington

Wigan

Lancashire

WN6 8BJ

REGISTERED NUMBER:

04181628 (England and Wales)

ACCOUNTANTS:

C A Hunter Limited

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Tangible assets

4

358

309

CURRENT ASSETS

Debtors

5

-

14,352

Cash at bank

37,898

35,310

37,898

49,662

CREDITORS

Amounts falling due within one year

6

11,251

19,290

NET CURRENT ASSETS

26,647

30,372

TOTAL ASSETS LESS CURRENT LIABILITIES

27,005

30,681

PROVISIONS FOR LIABILITIES

68

59

NET ASSETS

26,937

30,622

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

26,897

30,582

SHAREHOLDERS' FUNDS

26,937

30,622

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

P S Rushton - Director

1.	STATUTORY INFORMATION

Promoting Excellence Ltd 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 sales of services, excluding 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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 August 2024

1,140

9,907

11,047

Additions

-

279

279

At 31 July 2025

1,140

10,186

11,326

DEPRECIATION

At 1 August 2024

1,140

9,598

10,738

Charge for year

-

230

230

At 31 July 2025

1,140

9,828

10,968

NET BOOK VALUE

At 31 July 2025

-

358

358

At 31 July 2024

-

309

309

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

-

14,352

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

929

743

Tax

1,986

2,167

Social security and other taxes

111

104

Directors' current accounts

4,758

3,004

Deferred income

-

9,995

Accrued expenses

3,467

3,277

11,251

19,290