Registration number: 07009087

The Ultimate Promotion Company Limited

Contents
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Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

The Ultimate Promotion Company Limited

Company Information
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Directors

Mrs JM Harris Mr MB Harris

Registered office

Abbey House 342 Regents Park Road London N3 2LJ

Accountants

Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

The Ultimate Promotion Company Limited

(Registration number: 07009087)
Balance Sheet as at 31 October 2025
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	Note	2025 £		2024 £
Fixed assets
Tangible assets	3		31,203		36,381
Current assets
Stocks	4	5,560		5,688
Debtors	5	254,806		225,085
Cash at bank and in hand		110,585		140,407
		370,951		371,180
Creditors: Amounts falling due within one year	6	(55,225)		(69,734)
Net current assets			315,726		301,446
Total assets less current liabilities			346,929		337,827
Creditors: Amounts falling due after more than one year	6		(11,577)		(21,792)
Provisions for liabilities			(9,230)		(9,230)
Net assets			326,122		306,805
Capital and reserves
Called up share capital	7	100		100
Retained earnings		326,022		306,705
Shareholders' funds			326,122		306,805

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 June 2026 and signed on its behalf by:
 

The Ultimate Promotion Company Limited

(Registration number: 07009087)
Balance Sheet as at 31 October 2025
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......................................... Mrs JM Harris Director

The Ultimate Promotion Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
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1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and eqiuipment	25% reducing balance

The Ultimate Promotion Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
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Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

The Ultimate Promotion Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
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Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 7).

The Ultimate Promotion Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
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3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	153,780	153,780
Additions	3,898	3,898
At 31 October 2025	157,678	157,678
Depreciation
At 1 November 2024	117,399	117,399
Charge for the year	9,076	9,076
At 31 October 2025	126,475	126,475
Carrying amount
At 31 October 2025	31,203	31,203
At 31 October 2024	36,381	36,381

4

Stocks

	2025 £	2024 £
Finished goods and goods for resale	5,560	5,688

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		87,518	57,797
Amounts owed by related parties		166,672	166,672
Prepayments		516	516
Other debtors		100	100
		254,806	225,085

The Ultimate Promotion Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
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6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	27,759	40,410
Taxation and social security	23,962	26,058
Accruals and deferred income	2,500	2,500
Other creditors	1,004	766
	55,225	69,734

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	11,577	21,792

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	11,577	21,792