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REGISTERED NUMBER: SC320369 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 December 2023

for

BE POSITIVE RESOURCES LTD

BE POSITIVE RESOURCES LTD (REGISTERED NUMBER: SC320369)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BE POSITIVE RESOURCES LTD

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: C Quinn
Mrs V J Di Ciacca





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC320369 (Scotland)





ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

BE POSITIVE RESOURCES LTD (REGISTERED NUMBER: SC320369)

Balance Sheet
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,081 8,570

CURRENT ASSETS
Debtors 5 251,736 186,466
Cash at bank 114,055 418,522
365,791 604,988
CREDITORS
Amounts falling due within one year 6 185,153 362,840
NET CURRENT ASSETS 180,638 242,148
TOTAL ASSETS LESS CURRENT
LIABILITIES

184,719

250,718

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 2 2
Retained earnings 184,617 250,616
SHAREHOLDERS' FUNDS 184,719 250,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

BE POSITIVE RESOURCES LTD (REGISTERED NUMBER: SC320369)

Balance Sheet - continued
31 DECEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2024 and were signed on its behalf by:





C Quinn - Director


BE POSITIVE RESOURCES LTD (REGISTERED NUMBER: SC320369)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Be Positive Resources Ltd is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on a reducing balance basis
Computer equipment - 33% on a straight line basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 15 ) .

BE POSITIVE RESOURCES LTD (REGISTERED NUMBER: SC320369)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 2,173 46,448 48,621
DEPRECIATION
At 1 January 2023 1,801 38,250 40,051
Charge for year 75 4,414 4,489
At 31 December 2023 1,876 42,664 44,540
NET BOOK VALUE
At 31 December 2023 297 3,784 4,081
At 31 December 2022 372 8,198 8,570

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 222,322 55,620
Other debtors 29,414 130,846
251,736 186,466

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 97,327 105,694
Taxation and social security 79,254 80,826
Other creditors 8,572 176,320
185,153 362,840