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Registered number: 04366401
MBC Promotions Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
JMC Accountants & Tax Advisers Ltd
76 High Street
Brierley Hill
DY5 3AW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04366401
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 23,941 26,933
Tangible Assets 5 71,233 52,514
95,174 79,447
CURRENT ASSETS
Stocks 6 2,000 2,000
Debtors 7 51,132 44,471
Cash at bank and in hand 173,564 590,523
226,696 636,994
Creditors: Amounts Falling Due Within One Year 8 (158,563 ) (522,814 )
NET CURRENT ASSETS (LIABILITIES) 68,133 114,180
TOTAL ASSETS LESS CURRENT LIABILITIES 163,307 193,627
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,808 ) (13,129 )
NET ASSETS 145,499 180,498
CAPITAL AND RESERVES
Called up share capital 9 15,810 15,810
Capital redemption reserve (162,009 ) (162,009 )
Profit and Loss Account 291,698 326,697
SHAREHOLDERS' FUNDS 145,499 180,498
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C Cutcliffe
Director
24th November 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MBC Promotions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04366401 . The registered office is Unit 4 & 5, Silver End Business Park, Brettell Lane, Brierley Hill, West Midlands, DY5 3LG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excludung discounts, rebates, value added taxes and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of business's in 2003 and 2018, is being amortised evenly over its useful life of fifteen years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangble assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
...CONTINUED
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2.7. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 29 February 2024 90,885
As at 28 February 2025 90,885
Amortisation
As at 29 February 2024 63,952
Provided during the period 2,992
As at 28 February 2025 66,944
Net Book Value
As at 28 February 2025 23,941
As at 29 February 2024 26,933
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 29 February 2024 53,290 77,362 130,652
Additions 40,790 - 40,790
As at 28 February 2025 94,080 77,362 171,442
Depreciation
As at 29 February 2024 13,322 64,816 78,138
Provided during the period 20,189 1,882 22,071
As at 28 February 2025 33,511 66,698 100,209
Net Book Value
As at 28 February 2025 60,569 10,664 71,233
As at 29 February 2024 39,968 12,546 52,514
6. Stocks
2025 2024
£ £
Finished goods 2,000 2,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 49,795 43,738
Other debtors 1,337 733
51,132 44,471
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 43,992 46,379
Amounts owed to group undertakings 495 354,204
Other creditors 26,120 23,473
Taxation and social security 87,956 98,758
158,563 522,814
Page 5
Page 6
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 15,810 15,810
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year - 3,701
- 3,701
11. Ultimate Controlling Party
The ultimate controlling party is MBC Promotions Group Limited.
Page 6