Promotions Trade Company Ltd - Filleted accounts

Registered number

08267238

Promotions Trade Company Ltd

Report and Accounts

31 October 2025

Promotions Trade Company Ltd
Registered number:		08267238
Balance Sheet
as at 31 October 2025
Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		480,440			419,420

Current assets
Stock of goods in hand		91,930			56,653
Debtors	5	1,160,529			944,023
Cash at bank and in hand		289,548			44,240
		1,542,007			1,044,916

Creditors: amounts falling due within one year	6	(1,304,366)			(739,410)

Net current assets			237,641			305,506

Total assets less current liabilities			718,081			724,926

Creditors: amounts falling due after more than one year	7		(115,730)			(187,439)

Provisions for liabilities			(34,885)			(34,885)


Net assets			567,466			502,602

Capital and reserves
Called up share capital			100			100
Profit and loss account			567,366			502,502

Shareholder's funds			567,466			502,602

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.


Mrs Jasvir Kaur Bhalla
Director
Approved by the board on 14 July 2026

Promotions Trade Company Ltd
Notes to the Accounts
for the year ended 31 October 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets, if any, are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures, if any, are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks, if any, are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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		11		11


3	Taxation

	Corporation tax
	Corporation tax charge for the year		805		3,678
	Prior year adjustments		-		-

	Deferred tax
	As a result of timing differences, on fixed assets		-		-

			805		3,678

4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 November 2024				623,716
	Additions				86,868
	At 31 October 2025				710,584

	Depreciation
	At 1 November 2024				204,296
	Charge for the year				25,848
	At 31 October 2025				230,144

	Net book value
	At 31 October 2025				480,440
	At 31 October 2024				419,420


5	Debtors		2025		2024
£				£

	Trade debtors		853,989		624,261
	Advance Management Company Ltd- Loans		190,000		200,000
	Director's loan account		13,399		911
	Other debtors		33,441		33,441
	VAT recoverable		4,700		4,700
	Sundry debtors		65,000		80,710
			1,160,529		944,023


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

	Paragon Factoring		735,674		478,793
	Propel Finance		53,126		27,158
	Trade creditors		287,323		163,530
	Luck Trade Import & Export Ltd		15,100		15,100
	Corporation tax		928		3,801
	Management fee payable		18,700		-
	Other taxes and social security costs		182,472		40,029
	Other creditors		11,043		10,999
			1,304,366		739,410


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

	Bank loans		115,730		187,439


8	Related party transactions

	The company had the following transactions with it's holding/parent company Advance Management & Holding Company Ltd,:
			2025		2024
£				£
	Management fee paid		345,490		247,129


	Advance Management Company Ltd- Loans. Shown under debtors		190,000		200,000

9	Controlling party

	The company is controlld by the director. Her shareholding is disclosed in the Comfirmation Statements filed at the Companies House.


10	Parent / Holding company

	All the shares of the company are held by Advance Management & Holding Company Ltd with the Registered Address situated at Huddle-RR Business, 4th Floor, 3 Shortlands, London W6 8DA.


11	Other information

	Promotions Trade Company Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Huddle-RR Business & Forensic Services
	4th Floor
	3 Shortlands
	London
	W6 8DA