2023-03-012024-02-292024-02-29false13224060POSITIVE HUMAN LIMITED2024-04-1070229iso4217:GBPxbrli:pure132240602023-03-01132240602024-02-29132240602023-03-012024-02-29132240602022-03-01132240602023-02-28132240602022-03-012023-02-2813224060bus:SmallEntities2023-03-012024-02-2913224060bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2913224060bus:AbridgedAccounts2023-03-012024-02-2913224060bus:PrivateLimitedCompanyLtd2023-03-012024-02-2913224060core:WithinOneYear2024-02-2913224060core:AfterOneYear2024-02-2913224060core:WithinOneYear2023-02-2813224060core:AfterOneYear2023-02-2813224060core:ShareCapital2024-02-2913224060core:SharePremium2024-02-2913224060core:RevaluationReserve2024-02-2913224060core:OtherReservesSubtotal2024-02-2913224060core:RetainedEarningsAccumulatedLosses2024-02-2913224060core:ShareCapital2023-02-2813224060core:SharePremium2023-02-2813224060core:RevaluationReserve2023-02-2813224060core:OtherReservesSubtotal2023-02-2813224060core:RetainedEarningsAccumulatedLosses2023-02-2813224060core:LandBuildings2024-02-2913224060core:PlantMachinery2024-02-2913224060core:Vehicles2024-02-2913224060core:FurnitureFittings2024-02-2913224060core:OfficeEquipment2024-02-2913224060core:NetGoodwill2024-02-2913224060core:IntangibleAssetsOtherThanGoodwill2024-02-2913224060core:ListedExchangeTraded2024-02-2913224060core:UnlistedNon-exchangeTraded2024-02-2913224060core:LandBuildings2023-02-2813224060core:PlantMachinery2023-02-2813224060core:Vehicles2023-02-2813224060core:FurnitureFittings2023-02-2813224060core:OfficeEquipment2023-02-2813224060core:NetGoodwill2023-02-2813224060core:IntangibleAssetsOtherThanGoodwill2023-02-2813224060core:ListedExchangeTraded2023-02-2813224060core:UnlistedNon-exchangeTraded2023-02-2813224060core:LandBuildings2023-03-012024-02-2913224060core:PlantMachinery2023-03-012024-02-2913224060core:Vehicles2023-03-012024-02-2913224060core:FurnitureFittings2023-03-012024-02-2913224060core:OfficeEquipment2023-03-012024-02-2913224060core:NetGoodwill2023-03-012024-02-2913224060core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2913224060core:ListedExchangeTraded2023-03-012024-02-2913224060core:UnlistedNon-exchangeTraded2023-03-012024-02-2913224060core:MoreThanFiveYears2023-03-012024-02-2913224060core:Non-currentFinancialInstruments2024-02-2913224060core:Non-currentFinancialInstruments2023-02-2813224060dpl:CostSales2023-03-012024-02-2913224060dpl:DistributionCosts2023-03-012024-02-2913224060core:LandBuildings2023-03-012024-02-2913224060core:PlantMachinery2023-03-012024-02-2913224060core:Vehicles2023-03-012024-02-2913224060core:FurnitureFittings2023-03-012024-02-2913224060core:OfficeEquipment2023-03-012024-02-2913224060dpl:AdministrativeExpenses2023-03-012024-02-2913224060core:NetGoodwill2023-03-012024-02-2913224060core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2913224060dpl:GroupUndertakings2023-03-012024-02-2913224060dpl:ParticipatingInterests2023-03-012024-02-2913224060dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2913224060core:ListedExchangeTraded2023-03-012024-02-2913224060dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2913224060core:UnlistedNon-exchangeTraded2023-03-012024-02-2913224060dpl:CostSales2022-03-012023-02-2813224060dpl:DistributionCosts2022-03-012023-02-2813224060core:LandBuildings2022-03-012023-02-2813224060core:PlantMachinery2022-03-012023-02-2813224060core:Vehicles2022-03-012023-02-2813224060core:FurnitureFittings2022-03-012023-02-2813224060core:OfficeEquipment2022-03-012023-02-2813224060dpl:AdministrativeExpenses2022-03-012023-02-2813224060core:NetGoodwill2022-03-012023-02-2813224060core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2813224060dpl:GroupUndertakings2022-03-012023-02-2813224060dpl:ParticipatingInterests2022-03-012023-02-2813224060dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2813224060core:ListedExchangeTraded2022-03-012023-02-2813224060dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2813224060core:UnlistedNon-exchangeTraded2022-03-012023-02-2813224060core:NetGoodwill2024-02-2913224060core:IntangibleAssetsOtherThanGoodwill2024-02-2913224060core:LandBuildings2024-02-2913224060core:PlantMachinery2024-02-2913224060core:Vehicles2024-02-2913224060core:FurnitureFittings2024-02-2913224060core:OfficeEquipment2024-02-2913224060core:AfterOneYear2024-02-2913224060core:WithinOneYear2024-02-2913224060core:ListedExchangeTraded2024-02-2913224060core:UnlistedNon-exchangeTraded2024-02-2913224060core:ShareCapital2024-02-2913224060core:SharePremium2024-02-2913224060core:RevaluationReserve2024-02-2913224060core:OtherReservesSubtotal2024-02-2913224060core:RetainedEarningsAccumulatedLosses2024-02-2913224060core:NetGoodwill2023-02-2813224060core:IntangibleAssetsOtherThanGoodwill2023-02-2813224060core:LandBuildings2023-02-2813224060core:PlantMachinery2023-02-2813224060core:Vehicles2023-02-2813224060core:FurnitureFittings2023-02-2813224060core:OfficeEquipment2023-02-2813224060core:AfterOneYear2023-02-2813224060core:WithinOneYear2023-02-2813224060core:L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POSITIVE HUMAN LIMITED

Registered Number
13224060
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

POSITIVE HUMAN LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

THOMAS, Hannah Claire
THOMAS, Marc Lewis

Registered Address

103 Bute Street
Cardiff
CF10 5AD

Registered Number

13224060 (England and Wales)
POSITIVE HUMAN LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,3015,966
8,3015,966
Current assets
Debtors44,562296
Cash at bank and on hand8,97317,276
13,53517,572
Creditors amounts falling due within one year5(11,641)(12,195)
Net current assets (liabilities)1,8945,377
Total assets less current liabilities10,19511,343
Provisions for liabilities(1,577)(1,133)
Net assets8,61810,210
Capital and reserves
Called up share capital55
Profit and loss account8,61310,205
Shareholders' funds8,61810,210
The financial statements were approved and authorised for issue by the Board of Directors on 10 April 2024, and are signed on its behalf by:
THOMAS, Marc Lewis
Director
Registered Company No. 13224060
POSITIVE HUMAN LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment5
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 237,174
Additions4,442
At 29 February 2411,616
Depreciation and impairment
At 01 March 231,208
Charge for year2,107
At 29 February 243,315
Net book value
At 29 February 248,301
At 28 February 235,966
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,562100
Prepayments and accrued income-196
Total4,562296
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,8651,435
Bank borrowings and overdrafts8401,757
Taxation and social security8,9366,600
Other creditors-2,403
Total11,64112,195
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.