IRIS Accounts Production v26.1.10.61 04596085 director 1.3.25 28.2.26 28.2.26 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04596085 2025-02-28 04596085 2026-02-28 04596085 2025-03-01 2026-02-28 04596085 2024-02-29 04596085 2024-03-01 2025-02-28 04596085 2025-02-28 04596085 ns15:EnglandWales 2025-03-01 2026-02-28 04596085 ns14:PoundSterling 2025-03-01 2026-02-28 04596085 ns10:Director1 2025-03-01 2026-02-28 04596085 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 04596085 ns10:SmallEntities 2025-03-01 2026-02-28 04596085 ns10:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 04596085 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 04596085 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 04596085 ns10:FullAccounts 2025-03-01 2026-02-28 04596085 1 2025-03-01 2026-02-28 04596085 ns10:OrdinaryShareClass2 2025-03-01 2026-02-28 04596085 ns10:OrdinaryShareClass3 2025-03-01 2026-02-28 04596085 ns10:CompanySecretary1 2025-03-01 2026-02-28 04596085 ns10:RegisteredOffice 2025-03-01 2026-02-28 04596085 ns5:CurrentFinancialInstruments 2026-02-28 04596085 ns5:CurrentFinancialInstruments 2025-02-28 04596085 ns5:ShareCapital 2026-02-28 04596085 ns5:ShareCapital 2025-02-28 04596085 ns5:FurtherSpecificReserve3ComponentTotalEquity 2026-02-28 04596085 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-02-28 04596085 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 04596085 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 04596085 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 04596085 ns5:LeaseholdImprovements 2025-03-01 2026-02-28 04596085 ns5:FurnitureFittings 2025-03-01 2026-02-28 04596085 ns5:MotorVehicles 2025-03-01 2026-02-28 04596085 ns5:NetGoodwill 2025-02-28 04596085 ns5:NetGoodwill 2026-02-28 04596085 ns5:NetGoodwill 2025-02-28 04596085 ns5:LeaseholdImprovements 2025-02-28 04596085 ns5:FurnitureFittings 2025-02-28 04596085 ns5:MotorVehicles 2025-02-28 04596085 ns5:LeaseholdImprovements 2026-02-28 04596085 ns5:FurnitureFittings 2026-02-28 04596085 ns5:MotorVehicles 2026-02-28 04596085 ns5:LeaseholdImprovements 2025-02-28 04596085 ns5:FurnitureFittings 2025-02-28 04596085 ns5:MotorVehicles 2025-02-28 04596085 ns5:CostValuation 2025-02-28 04596085 ns5:RevaluationsIncreaseDecreaseInInvestments 2026-02-28 04596085 ns5:CostValuation 2026-02-28 04596085 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 04596085 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 04596085 ns10:OrdinaryShareClass2 2026-02-28 04596085 ns10:OrdinaryShareClass3 2026-02-28 04596085 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 04596085 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-02-28 04596085 ns5:RetainedEarningsAccumulatedLosses 2025-03-01 2026-02-28

REGISTERED NUMBER: 04596085 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| ACP Promotions Ltd |

| ACP Promotions Ltd (Registered number: 04596085) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ACP Promotions Ltd |

Company Information

for the Year Ended 28 February 2026

| DIRECTOR: | A Copping

| SECRETARY: | Ms C L Jarvis

| REGISTERED OFFICE: | The Manor House

| Manor Road

| Washingborough

| Lincoln

| Lincolnshire

| LN4 1BQ

| REGISTERED NUMBER: | 04596085 (England and Wales)

| ACCOUNTANTS: | Wright Vigar Limited

| Chartered Accountants & Business Advisers

| 15 Newland

| Lincoln

| Lincolnshire

| LN1 1XG

| ACP Promotions Ltd (Registered number: 04596085) |

Balance Sheet

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 406,312 |  | 235,148 |  |

Investments | 6 | 1,231,640 |  | 1,102,215 |  |

1,637,952 |  | 1,337,363 |  |

CURRENT ASSETS

Debtors | 7 | 1,296,941 |  | 1,281,281 |  |

Cash at bank | 90,311 |  | 11,274 |  |

1,387,252 |  | 1,292,555 |  |

CREDITORS

Amounts falling due within one year | 8 | 136,959 |  | 102,521 |  |

NET CURRENT ASSETS | 1,250,293 |  | 1,190,034 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,888,245 |  | 2,527,397 |  |

PROVISIONS FOR LIABILITIES | 221,088 |  | 150,905 |  |

NET ASSETS | 2,667,157 |  | 2,376,492 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Fair value reserve | 10 | 422,817 |  | 325,748 |  |

Retained earnings | 10 | 2,244,338 |  | 2,050,742 |  |

SHAREHOLDERS' FUNDS | 2,667,157 |  | 2,376,492 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 10 August 2026 and were signed by:

A Copping - Director

| ACP Promotions Ltd (Registered number: 04596085) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| ACP Promotions 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax. Turnover is recognised in the period to which the invoice relates.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 5% on cost

| Fixtures, fittings & reference material | - | 15% on reducing balance

| Motor vehicles | - | 25% straight line

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date

| 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.

| ACP Promotions Ltd (Registered number: 04596085) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Fixed asset investments

| Fixed asset investments comprise shares held at fair value. Movements in fair value are recognised in the profit and loss account in the period in which they arise.

| Deferred tax is recognised on timing differences arising from the revaluation of investments, where applicable, using tax rates expected to apply when the timing differences reverse. Deferred tax assets are recognised only to the extent that it is probable that they will be recoverable.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 85,000 |  |

| AMORTISATION

| At 1 March 2025

| and 28 February 2026 | 85,000 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures, |

| Improvements |  | fittings |

| to |  | & reference |  | Motor |

| property |  | material |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 March 2025 | 14,341 |  | 538,838 |  | - |  | 553,179 |  |

| Additions | - |  | 171,291 |  | 79,219 |  | 250,510 |  |

| At 28 February 2026 | 14,341 |  | 710,129 |  | 79,219 |  | 803,689 |  |

| DEPRECIATION

| At 1 March 2025 | 2,931 |  | 315,100 |  | - |  | 318,031 |  |

| Charge for year | 287 |  | 59,254 |  | 19,805 |  | 79,346 |  |

| At 28 February 2026 | 3,218 |  | 374,354 |  | 19,805 |  | 397,377 |  |

| NET BOOK VALUE

| At 28 February 2026 | 11,123 |  | 335,775 |  | 59,414 |  | 406,312 |  |

| At 28 February 2025 | 11,410 |  | 223,738 |  | - |  | 235,148 |  |

| ACP Promotions Ltd (Registered number: 04596085) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 March 2025 | 1,102,215 |  |

| Revaluations | 129,425 |  |

| At 28 February 2026 | 1,231,640 |  |

| NET BOOK VALUE

| At 28 February 2026 | 1,231,640 |  |

| At 28 February 2025 | 1,102,215 |  |

| Cost or valuation at 28 February 2026 is represented by:

| Other

| investments

£ |

| Valuation in 2021 | 358,613 |  |

| Valuation in 2022 | 12,637 |  |

| Valuation in 2023 | (226,945 | ) |

| Valuation in 2025 | 290,026 |  |

| Valuation in 2026 | 129,425 |  |

| Cost | 667,884 |  |

1,231,640 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 7,800 |  | - |  |

| Other debtors | 1,289,141 |  | 1,281,281 |  |

1,296,941 |  | 1,281,281 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 97,712 |  | 6,908 |  |

| Other creditors | 39,247 |  | 95,613 |  |

136,959 |  | 102,521 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

2 |  | 2 |  |

| ACP Promotions Ltd (Registered number: 04596085) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

10. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 March 2025 | 2,050,742 |  | 325,748 |  | 2,376,490 |  |

| Profit for the year | 481,795 |  | 481,795 |  |

| Dividends | (191,130 | ) | (191,130 | ) |

| Transfer | (97,069 | ) | 97,069 |  | - |  |

| At 28 February 2026 | 2,244,338 |  | 422,817 |  | 2,667,155 |  |