REGISTERED NUMBER: 06788207 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

Essential Promotions (NW) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N Hinchcliffe

SECRETARY:

Mr R Hinchcliffe

REGISTERED OFFICE:

5-7 New Road

Radcliffe

Manchester

M26 1LS

REGISTERED NUMBER:

06788207 (England and Wales)

ACCOUNTANTS:

Rowlinson Rainbow & Company

5/7 New Road

Radcliffe

Greater Manchester

M26 1LS

FIXED ASSETS

Property, plant and equipment

4

2,016

2,711

CURRENT ASSETS

Inventories

9,100

8,800

Debtors

5

111,863

98,811

Cash at bank

224,972

191,040

345,935

298,651

CREDITORS

Amounts falling due within one year

6

129,621

83,665

NET CURRENT ASSETS

216,314

214,986

TOTAL ASSETS LESS CURRENT LIABILITIES

218,330

217,697

CREDITORS

Amounts falling due after more than one year

7

1,543

6,468

NET ASSETS

216,787

211,229

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

216,785

211,227

SHAREHOLDERS' FUNDS

216,787

211,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 31 March 2026 and were signed by:

Mr N Hinchcliffe - Director

1.	STATUTORY INFORMATION

Essential Promotions (NW) 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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

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 2 (2025 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

13,431

DEPRECIATION

At 1 February 2025

10,720

Charge for year

695

At 31 January 2026

11,415

NET BOOK VALUE

At 31 January 2026

2,016

At 31 January 2025

2,711

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

18,669

17,313

Other debtors

93,194

81,498

111,863

98,811

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

50,205

18,000

Taxation and social security

76,884

63,148

Other creditors

2,532

2,517

129,621

83,665

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

1,543

6,468