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POSITIVE HUMAN LIMITED

Registered Number
13224060
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

POSITIVE HUMAN LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

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
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets37,1588,301
7,1588,301
Current assets
Debtors44,8594,562
Cash at bank and on hand9,9418,973
14,80013,535
Creditors amounts falling due within one year5(15,793)(11,641)
Net current assets (liabilities)(993)1,894
Total assets less current liabilities6,16510,195
Provisions for liabilities(1,360)(1,577)
Net assets4,8058,618
Capital and reserves
Called up share capital55
Profit and loss account4,8008,613
Shareholders' funds4,8058,618
The financial statements were approved and authorised for issue by the Board of Directors on 1 May 2025, 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 28 February 2025

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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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

20252024
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2411,616
Additions1,369
At 28 February 2512,985
Depreciation and impairment
At 01 March 243,315
Charge for year2,512
At 28 February 255,827
Net book value
At 28 February 257,158
At 29 February 248,301
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables4,8594,562
Total4,8594,562
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,7781,865
Bank borrowings and overdrafts-840
Taxation and social security14,0158,936
Total15,79311,641
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.