IRIS Accounts Production v24.2.0.383 03756572 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh037565722023-06-30037565722024-06-30037565722023-07-012024-06-30037565722022-06-30037565722022-07-012023-06-30037565722023-06-3003756572ns15:EnglandWales2023-07-012024-06-3003756572ns14:PoundSterling2023-07-012024-06-3003756572ns10:Director12023-07-012024-06-3003756572ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3003756572ns10:SmallEntities2023-07-012024-06-3003756572ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3003756572ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3003756572ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3003756572ns10:FullAccounts2023-07-012024-06-300375657212023-07-012024-06-3003756572ns10:Director22023-07-012024-06-3003756572ns10:CompanySecretary12023-07-012024-06-3003756572ns10:RegisteredOffice2023-07-012024-06-3003756572ns5:CurrentFinancialInstruments2024-06-3003756572ns5:CurrentFinancialInstruments2023-06-3003756572ns5:ShareCapital2024-06-3003756572ns5:ShareCapital2023-06-3003756572ns5:RetainedEarningsAccumulatedLosses2024-06-3003756572ns5:RetainedEarningsAccumulatedLosses2023-06-3003756572ns5:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3003756572ns5:PlantMachinery2023-07-012024-06-3003756572ns5:NetGoodwill2023-06-3003756572ns5:NetGoodwill2024-06-3003756572ns5:NetGoodwill2023-06-3003756572ns5:PlantMachinery2023-06-3003756572ns5:PlantMachinery2024-06-3003756572ns5:PlantMachinery2023-06-3003756572ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3003756572ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30
REGISTERED NUMBER: 03756572 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

POSITIVE PERSPECTIVE LIMITED

POSITIVE PERSPECTIVE LIMITED (REGISTERED NUMBER: 03756572)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


POSITIVE PERSPECTIVE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: K F Posner
Mrs S E Posner





SECRETARY: Mrs S E Posner





REGISTERED OFFICE: The Coach House
Henfold Lane
South Holmwood
Dorking
Surrey
RH5 4NX





REGISTERED NUMBER: 03756572 (England and Wales)





ACCOUNTANTS: Ellis Atkins
Chartered Accountants
The Atrium Business Centre
Curtis Road
Dorking
Surrey
RH4 1XA

POSITIVE PERSPECTIVE LIMITED (REGISTERED NUMBER: 03756572)

BALANCE SHEET
30 JUNE 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,513 2,093
1,513 2,093

CURRENT ASSETS
Debtors 6 12,137 56,432
Cash at bank 41,814 33,478
53,951 89,910
CREDITORS
Amounts falling due within one year 7 55,107 78,933
NET CURRENT (LIABILITIES)/ASSETS (1,156 ) 10,977
TOTAL ASSETS LESS CURRENT
LIABILITIES

357

13,070

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 355 13,068
SHAREHOLDERS' FUNDS 357 13,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

POSITIVE PERSPECTIVE LIMITED (REGISTERED NUMBER: 03756572)

BALANCE SHEET - continued
30 JUNE 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2024 and were signed on its behalf by:





K F Posner - Director


POSITIVE PERSPECTIVE LIMITED (REGISTERED NUMBER: 03756572)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Positive Perspective Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the ordinary activity of the business during the year under review, excluding discounts and value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation. Goodwill, being the amount paid in connection with the acquisition of a business in 2012, has been fully amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

POSITIVE PERSPECTIVE LIMITED (REGISTERED NUMBER: 03756572)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 60,000
AMORTISATION
At 1 July 2023
and 30 June 2024 60,000
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 8,726
Disposals (1,329 )
At 30 June 2024 7,397
DEPRECIATION
At 1 July 2023 6,633
Charge for year 506
Eliminated on disposal (1,255 )
At 30 June 2024 5,884
NET BOOK VALUE
At 30 June 2024 1,513
At 30 June 2023 2,093

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Trade debtors 10,681 50,340
Amounts recoverable on contract - 3,521
Other debtors 1,456 2,571
12,137 56,432

POSITIVE PERSPECTIVE LIMITED (REGISTERED NUMBER: 03756572)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Trade creditors 2,339 317
Taxation and social security 16,121 33,706
Other creditors 36,647 44,910
55,107 78,933