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Registered Number: 05077186
Abridged Accounts
for the year ended 31 March 2025
for
POSITIVE PAYROLL LIMITED

POSITIVE PAYROLL LIMITED Contents Page For the year ended 31 March 2025
Statement of financial position | 1
Notes to the financial statements | 2

POSITIVE PAYROLL LIMITED Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,202 |  | 1,373
|  | 1,202 |  | 1,373
Current assets |  |  |
Debtors: amounts falling due within one year |  | 18,463 |  | 26,356
Cash at bank and in hand |  | 2,140 |  | 763
|  | 20,603 |  | 27,119
Creditors: amount falling due within one year |  | (9,926) |  | (9,432)
Net current assets |  | 10,677 |  | 17,687
Total assets less current liabilities |  | 11,879 |  | 19,060
Creditors: amount falling due after more than one year |  | (6,568) |  | (11,677)
Provisions for liabilities |  | (216) |  | (247)
Net assets |  | 5,095 |  | 7,136
Capital and reserves |  |  |
Called up share capital | 4 | 10 |  | 10
Profit and loss account |  | 5,085 |  | 7,126
Shareholders' funds |  | 5,095 |  | 7,136
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 09 December 2025 and were signed on its behalf by:
------------------------------- Leslie Wildman Director
1

POSITIVE PAYROLL LIMITED Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information POSITIVE PAYROLL LIMITED is a private company, limited by shares, registered in , registration number 05077186, registration address SUITE 10 OLD MARSH FARM BARNS WELSH ROAD, SEALAND DEESIDE, CH5 2LY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 5).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 April 2024 | 18,732 |  | 18,732
Additions | 230 |  | 230
Disposals | - |  | -
At 31 March 2025 | 18,962 |  | 18,962
Depreciation
At 01 April 2024 | 17,359 |  | 17,359
Charge for year | 401 |  | 401
On disposals | - |  | -
At 31 March 2025 | 17,760 |  | 17,760
Net book values
Closing balance as at 31 March 2025 | 1,202 |  | 1,202
Opening balance as at 01 April 2024 | 1,373 |  | 1,373
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
10 Class A shares of £1.00 each | 10 |  | 10
| 10 |  | 10
2