Start by creating a file of banner size - just make sure you know the general size of banners. Create a rectangle using rectangular shape tool.



Create a rectangle using rectangular shape tool. Press Ctrl+T. Right click the layer and select perspective. Adjust nodes to get the shape as shown.



Create another rectangle using rectangular shape tool. Fill it with lighter color.



Create another rectangle inside both the rectangles. Fill it with a darker color.



Create some lines using line shape tool.



Create a rectangle using rectangular shape tool. Press Ctrl+Alt+G to create a clipping mask.



Change the layer mode to soft light.





Similarly create another rectangle and place on the other side.



Insert text details in separate layers.







Insert company logo and place it as shown.



Insert a relevant image.



Double click the layer to open layer style window. Apply layer style with the settings shown.