Company registration number 9051345 (England and Wales)
PALMER MARKETING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
PALMER MARKETING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PALMER MARKETING LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
301,740
312,143
Current assets
Debtors
5
1,693
1,600
Investments
6
2,054,743
1,662,358
Cash at bank and in hand
2,114,069
1,788,891
4,170,505
3,452,849
Creditors: amounts falling due within one year
7
(354,325)
(406,435)
Net current assets
3,816,180
3,046,414
Total assets less current liabilities
4,117,920
3,358,557
Provisions for liabilities
(14,110)
(16,683)
Net assets
4,103,810
3,341,874
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
4,103,710
3,341,774
Total equity
4,103,810
3,341,874

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 August 2026
Mr A S Palmer
Director
Company registration number 9051345 (England and Wales)
PALMER MARKETING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Palmer Marketing Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 20A Albion Road, Broadstairs, Kent, CT10 2UP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.

1.4
Intangible fixed assets other than goodwill
Intangible assets are measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Websites and domains
over 3 years
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
not provided
Fixtures and fittings
20% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

PALMER MARKETING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
4
3
3
Intangible fixed assets
Goodwill
Websites and domains
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
300,000
88,792
388,792
Amortisation and impairment
At 1 April 2025 and 31 March 2026
300,000
88,792
388,792
Carrying amount
At 31 March 2026
-
0
-
0
-
0
At 31 March 2025
-
0
-
0
-
0
PALMER MARKETING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
4
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025
245,298
24,707
18,836
111,846
400,687
Additions
-
0
-
0
7,545
-
0
7,545
At 31 March 2026
245,298
24,707
26,381
111,846
408,232
Depreciation and impairment
At 1 April 2025
-
0
11,714
12,170
64,660
88,544
Depreciation charged in the year
-
0
2,599
3,553
11,796
17,948
At 31 March 2026
-
0
14,313
15,723
76,456
106,492
Carrying amount
At 31 March 2026
245,298
10,394
10,658
35,390
301,740
At 31 March 2025
245,298
12,993
6,666
47,186
312,143
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Prepayments and accrued income
1,693
1,600
6
Current asset investments
2026
2025
£
£
Other investments
2,054,743
1,662,358
7
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
340,688
392,931
Other creditors
11,398
11,398
Accruals and deferred income
2,239
2,106
354,325
406,435
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