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POSITIVE GLOW LTD

Registered Number
13364247
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

POSITIVE GLOW LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | Paul Yorke

Registered Address | 4 Blake Croft
| Cheltenham
| GL51 0PR

Registered Number | 13364247 (England and Wales)

POSITIVE GLOW LTD
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 9,048 |  |  |  | 12,112
|  |  |  | 9,048 |  |  |  | 12,112
Current assets |  |  |  |  |  |  |  |
Debtors |  | 9,598 |  |  |  | 11,910 |  |
Cash at bank and on hand |  | 23,308 |  |  |  | 45,931 |  |
|  | 32,906 |  |  |  | 57,841 |  |
Creditors amounts falling due within one year |  | (13,470) |  |  |  | (20,762) |  |
Net current assets (liabilities) |  |  |  | 19,436 |  |  |  | 37,079
Total assets less current liabilities |  |  |  | 28,484 |  |  |  | 49,191
Net assets |  |  |  | 28,484 |  |  |  | 49,191
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 28,483 |  |  |  | 49,190
Shareholders' funds |  |  |  | 28,484 |  |  |  | 49,191

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 4 December 2025, and are signed on its behalf by:
Paul Yorke Director Registered Company No. 13364247

POSITIVE GLOW LTD
Notes to the Financial Statements
for the year ended 30 April 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
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| 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:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 24 | 20,170
| Additions | 295
| At 30 April 25 | 20,465
| Depreciation and impairment
| At 01 May 24 | 8,058
| Charge for year | 3,359
| At 30 April 25 | 11,417
| Net book value
| At 30 April 25 | 9,048
| At 30 April 24 | 12,112