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Registered Number: 12833359
England and Wales

 

 

 

POSITIVE BEHAVIOUR ACTIVE SUPPORT LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 5,989    6,535 
5,989    6,535 
Current assets      
Debtors 9,023    9,023 
Cash at bank and in hand 27,554    15,327 
36,577    24,350 
Creditors: amount falling due within one year (34,109)   (30,750)
Net current assets 2,468    (6,400)
 
Total assets less current liabilities 8,457    135 
Net assets 8,457    135 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 8,455    133 
Shareholders' funds 8,457    135 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 August 2024 and were signed by:


-------------------------------
Mohan Krishna Rao KOTTA
Director
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General Information
POSITIVE BEHAVIOUR ACTIVE SUPPORT LTD is a private company, limited by shares, registered in England and Wales, registration number 12833359, registration address 20-22 Wenlock Road, London, England, N1 7GU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 years Reducing Balance
Motor Vehicles 15 Years Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 September 2022 7,000    525    7,525 
Additions    
Disposals    
At 31 August 2023 7,000    525    7,525 
Depreciation
At 01 September 2022 815    175    990 
Charge for year 371    175    546 
On disposals    
At 31 August 2023 1,186    350    1,536 
Net book values
Closing balance as at 31 August 2023 5,814    175    5,989 
Opening balance as at 01 September 2022 6,185    350    6,535 


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