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Company Registration No. 11238309 (England and Wales)
Positive Pricing Limited Unaudited accounts for the year ended 30 June 2025
Positive Pricing Limited Unaudited accounts Contents
Page
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Positive Pricing Limited Company Information for the year ended 30 June 2025
Directors
Mr S J T Dodds Mrs O M Dodds
Company Number
11238309 (England and Wales)
Registered Office
10 Bates Walk ADDLESTONE Surrey KT15 2DQ England
Accountants
Yeomans Associates Limited 10 Bates Walk Addlestone Surrey KT15 2DQ
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Positive Pricing Limited Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,071 
391 
Current assets
Debtors
13,644 
3,385 
Cash at bank and in hand
284,630 
261,062 
298,274 
264,447 
Creditors: amounts falling due within one year
(88,603)
(91,978)
Net current assets
209,671 
172,469 
Total assets less current liabilities
210,742 
172,860 
Provisions for liabilities
Deferred tax
(203)
(74)
Net assets
210,539 
172,786 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
210,439 
172,686 
Shareholders' funds
210,539 
172,786 
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2025 and were signed on its behalf by
Mr S J T Dodds Director Company Registration No. 11238309
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Positive Pricing Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Positive Pricing Limited is a private company, limited by shares, registered in England and Wales, registration number 11238309. The registered office is 10 Bates Walk, ADDLESTONE, Surrey, KT15 2DQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Positive Pricing Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2024
11,012 
3,141 
14,153 
Additions
1,160 
- 
1,160 
At 30 June 2025
12,172 
3,141 
15,313 
Depreciation
At 1 July 2024
10,629 
3,133 
13,762 
Charge for the year
480 
- 
480 
At 30 June 2025
11,109 
3,133 
14,242 
Net book value
At 30 June 2025
1,063 
8 
1,071 
At 30 June 2024
383 
8 
391 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,367 
- 
Accrued income and prepayments
3,277 
3,385 
13,644 
3,385 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
3,278 
10,956 
Trade creditors
214 
1,825 
Taxes and social security
8,727 
7,917 
Loans from directors
8,563 
9,738 
Accruals
67,821 
61,542 
88,603 
91,978 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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