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Registered number: 06830710






POSITANO LIMITED


ACCOUNTS

FOR THE YEAR ENDED 28 FEBRUARY 2025
























Prepared By:
Hope Jones
Chartered Accountants
Dunlop House
23a Spencer Road
New Milton
Hampshire
BH25 6BZ


ACCOUNTS
FOR THE YEAR ENDED 28 FEBRUARY 2025





DIRECTORS
Mr N Bellisario



SECRETARY
Miss J Bellisario


REGISTERED OFFICE
Unit A11 Setters Farm
Mount Pleasant Lane
Lymington
Hampshire
SO41 8LS


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06830710



ACCOUNTANTS
Hope Jones
Chartered Accountants
Dunlop House
23a Spencer Road
New Milton
Hampshire
BH25 6BZ


ACCOUNTS
FOR THEYEARENDED28 FEBRUARY 2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 28 February 2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		598,954		764,208

CURRENT ASSETS
Stock		11,422		42,349
Debtors	4	88,941		86,831
Cash at bank and in hand		2,919		149
		103,282		129,329
CREDITORS: Amounts falling due within one year	5	543,555		489,866
NET CURRENT LIABILITIES			(440,273)		(360,537)
TOTAL ASSETS LESS CURRENT LIABILITIES			158,681		403,671


CREDITORS: Amounts falling due after more than one year	6		82,754		232,093


PROVISIONS FOR LIABILITIES AND CHARGES	8		119,952		144,470

NET (LIABILITIES) / ASSETS			(44,025)		27,108

CAPITAL AND RESERVES

Called up share capital	9		100		100
Profit and loss account			(44,125)		27,008
SHAREHOLDERS' FUNDS			(44,025)		27,108

For the year ending 28 February 2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 6 October 2025 and signed on their behalf by



.............................
Mr N Bellisario
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%
Fixtures and Fittings		reducing balance 15%
Equipment		reducing balance 25%
Motor Cars		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




2. TANGIBLE FIXED ASSETS

	Plant and	Fixtures
	Machinery	and Fittings	Equipment	Motor Cars	Total
	£	£	£	£	£
Cost
At 1 March 2024	1,539,086	1,101	10,154	182,063	1,732,404
Additions	215,357	-	-	-	215,357
Disposals	(72,200)	-	-	-	(72,200)
At 28 February 2025	1,682,243	1,101	10,154	182,063	1,875,561
Depreciation
At 1 March 2024	827,403	1,024	6,912	132,857	968,196
Disposals	(46,427)	-	-	-	(46,427)
For the year	313,884	26	1,081	39,847	354,838
At 28 February 2025	1,094,860	1,050	7,993	172,704	1,276,607
Net Book Amounts
At 28 February 2025	587,383	51	2,161	9,359	598,954
At 29 February 2024	711,683	77	3,242	49,206	764,208




3. STOCK	2025	2024
	£	£
Stock comprises:

Stock	11,422	42,349
	11,422	42,349




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	39,216	38,054
UK corporation tax	-	81
Other debtors	25,651	26,105
Directors current account N Bellisario	24,074	22,591
	88,941	86,831




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	17	-
VAT	22,308	9,785
PAYE control	1,159	2,345
NIC control	2,196	3,171
Directors current account Mrs J Bellisario	-	12
Bank loans and overdrafts	7	-
Loans	12,500	50,000
Hire purchase	252,132	296,316
Trade creditors	56,054	55,586
Other creditors	194,782	70,451
Accruals	2,400	2,200
	543,555	489,866




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Loans >1yr	-	12,500
Hire purchase over 1 Year	82,754	219,593
	82,754	232,093




8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	119,952	144,470
	119,952	144,470




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




7. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	3	4




10. CONTROLLING PARTY
The company is controlled by the director who owns all of the issued share capital of the company.