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Company Registration No. 08699587 (England and Wales)
G & B Promotions Limited Unaudited accounts for the year ended 30 September 2025
G & B Promotions Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
G & B Promotions Limited Company Information for the year ended 30 September 2025
Directors
Anne Gibdhart Burton Gustav Michael Burton
Company Number
08699587 (England and Wales)
Registered Office
White Barn Coggeshall Road Kelvedon Colchester Essex CO5 9PH England
Accountants
Hi-Five Ltd Creeds House School Lane Great Leighs Chelmsford Essex CM3 1NL
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G & B Promotions Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
10,144
10,144
Tangible assets
5
943
129
11,087
10,273
Current assets
Debtors
6
13,527
(1,715)
Cash at bank and in hand
16,147
3,405
29,674
1,690
Creditors: amounts falling due within one year
7
(287,459)
(742,577)
Net current liabilities
(257,785)
(740,887)
Total assets less current liabilities
(246,698)
(730,614)
Creditors: amounts falling due after more than one year
8
(601,300)
-
Net liabilities
(847,998)
(730,614)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(848,098)
(730,714)
Shareholders' funds
(847,998)
(730,614)
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by
Gustav Michael Burton Director Company Registration No. 08699587
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G & B Promotions Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
G & B Promotions Limited is a private company, limited by shares, registered in England and Wales, registration number 08699587. The registered office is White Barn, Coggeshall Road, Kelvedon, Colchester, Essex, CO5 9PH, England.
2
Compliance with accounting standards
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16th June 2026.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Going concern
Due to the loss for the year of £117,384 and the net liabilities of £847,998 the appropriateness of the going concern basis is dependent upon the support of the company's holding company. The holding company have continued to support the company and the current directors are of the opinion that they will continue to do so. The directors anticipate the income for the coming year will increase. In light of the aforementioned, the directors considers it appropriate to adopt the going concern basis in preparing these financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling. Exchange rates at Year End have been used to convert Euro foreign currency into GBP. Rates are provided by XE.com and for 30th September 2025 the rate used was 1.14568 EUR.
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G & B Promotions Limited Notes to the Accounts for the year ended 30 September 2025
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Straight-line over 3 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
4
Intangible fixed assets
Other
£
Cost
At 1 October 2024
10,144
At 30 September 2025
10,144
Amortisation
At 1 October 2024
-
At 30 September 2025
-
Net book value
At 30 September 2025
10,144
At 30 September 2024
10,144
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
826
-
826
Additions
-
1,415
1,415
At 30 September 2025
826
1,415
2,241
Depreciation
At 1 October 2024
697
-
697
Charge for the year
129
472
601
At 30 September 2025
826
472
1,298
Net book value
At 30 September 2025
-
943
943
At 30 September 2024
129
-
129
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
(12,073)
(2,315)
Trade debtors
25,600
600
13,527
(1,715)
- 6 -
G & B Promotions Limited Notes to the Accounts for the year ended 30 September 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
11,510
5,921
Amounts owed to group undertakings and other participating interests
-
566,000
Taxes and social security
193
-
Other creditors
149,279
2
Loans from directors
125,000
169,154
Accruals
1,600
1,500
Deferred income
(123)
-
287,459
742,577
Creditors includes an amount of £149,279 due to a previous director.
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
601,300
-
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
-
114,703
195
114,508
(44)
10,536
-
10,492
(44)
125,239
195
125,000
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -