REGISTERED NUMBER: 04596085 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

ACP Promotions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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

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

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