D. Hull Promotions Limited - Filleted accounts

Registered number

NI020987

D. Hull Promotions Limited

Unaudited Filleted Accounts

for the year ended

31 December 2025

D. Hull Promotions Limited
Registered number:		NI020987
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		91,889			94,589

Current assets
Debtors	4	296,272			387,384
Cash at bank and in hand		306,130			306,548
		602,402			693,932

Creditors: amounts falling due within one year	5	(118,935)			(208,519)

Net current assets			483,467			485,413

Total assets less current liabilities			575,356			580,002

Creditors: amounts falling due after more than one year	6		-			(3,186)



Net assets			575,356			576,816

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			574,356			575,816

Shareholders' funds			575,356			576,816

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




David Hull
Director
Approved by the board on 1 June 2026

D. Hull Promotions Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and producing theatre performances. Turnover from the rendering of services is recognised when the service is completed.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	2% straight line
	Fixtures, fittings and equipment	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Land and buildings		Fixtures, fittings & equipment		Total
£			£		£
	Cost
	At 1 January 2025	104,139		115,297		219,436
	Additions	-		486		486
	At 31 December 2025	104,139		115,783		219,922

	Depreciation
	At 1 January 2025	14,579		110,268		124,847
	Charge for the year	2,083		1,103		3,186
	At 31 December 2025	16,662		111,371		128,033

	Net book value
	At 31 December 2025	87,477		4,412		91,889
	At 31 December 2024	89,560		5,029		94,589


4	Debtors			2025		2024
£					£

	Trade debtors			15,934		117,232
	Amounts due from Happytown Ltd			245,954		236,892
	Deferred tax asset			7,747		7,747
	Other debtors			25,980		24,856
	Prepayments and accrued income			657		657
				296,272		387,384


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			4,028		24,319
	Trade creditors			29,076		66,088
	Taxation and social security costs			5,978		32,883
	Other creditors			76,853		82,229
	Accruals and deferred income			3,000		3,000
				118,935		208,519


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		3,186


7	Related party transactions

	The company owed Mr David Hull £67,883 at year end (2024: £70,446). Happytown Ltd, a company in which Mr Hull held a controlling interest owed the company £245,954 at year end (2024: £226,892).


8	Controlling party

	Mr David Hull is the controlling party by virtue of his interest in the equity of the company.


9	Other information

	D. Hull Promotions Limited is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
	46 University Street
	Belfast
	BT7 1HB