Empowering Positive Futures Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11884945 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Empowering Positive Futures Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs G J Prees

Mr C R Prees

SECRETARY:

REGISTERED OFFICE:

10 Summerhill Drive

The Longshoot

Nuneaton

United Kingdom

CV11 6QH

REGISTERED NUMBER:

11884945 (England and Wales)

ACCOUNTANTS:

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

FIXED ASSETS

Tangible assets

4

1,545

2,150

CURRENT ASSETS

Debtors

5

79,223

90,402

Cash at bank

223

25,739

79,446

116,141

CREDITORS

Amounts falling due within one year

6

21,385

27,341

NET CURRENT ASSETS

58,061

88,800

TOTAL ASSETS LESS CURRENT
LIABILITIES

59,606

90,950

CAPITAL AND RESERVES

Called up share capital

7

4

Retained earnings

8

59,602

90,946

SHAREHOLDERS' FUNDS

59,606

90,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 October 2025 and were signed on its behalf by:

Mr C R Prees - Director

1.	STATUTORY INFORMATION

Empowering Positive Futures Ltd 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 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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2024

and 31 March 2025

1,207

4,527

5,734

DEPRECIATION

At 1 April 2024

780

2,804

3,584

Charge for year

127

478

605

At 31 March 2025

907

3,282

4,189

NET BOOK VALUE

At 31 March 2025

300

1,245

1,545

At 31 March 2024

427

1,723

2,150

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Directors' current accounts

79,223

90,402

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Tax

14,830

18,690

VAT

6,192

8,129

Directors' current accounts

3

Accrued expenses

360

519

21,385

27,341

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

4

Ordinary

£1

4

8.

RESERVES

Retained

earnings

£

At 1 April 2024

90,946

Profit for the year

4,256

Dividends

(35,600

)

At 31 March 2025

59,602

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £35,600 (2024 - £75,500) were paid to the directors .

Mr C R Prees and Mrs G J Prees are husband and wife and are both directors and shareholders of the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Empowering Positive Futures Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Empowering Positive Futures Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Empowering Positive Futures Ltd and state those matters that we have agreed to state to the Board of Directors of Empowering Positive Futures Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Empowering Positive Futures Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Empowering Positive Futures Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Empowering Positive Futures Ltd. You consider that Empowering Positive Futures Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Empowering Positive Futures Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

17 October 2025