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COMPANY REGISTRATION NUMBER: 04045521

Positana Limited

Filleted Unaudited Financial Statements

31 August 2025

Positana Limited

Financial Statements

Year ended 31 August 2025

Contents | Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 6

Positana Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Positana Limited

Year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Positana Limited for the year ended 31 August 2025, which comprise the statement of financial position 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 at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Positana Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Positana Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Positana Limited and its director for our work or for this report.
It is your duty to ensure that Positana Limited 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 loss of Positana Limited. You consider that Positana Limited 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 Positana Limited. 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.
HEBBLETHWAITES Chartered Accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
22 January 2026

Positana Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 195 | 390

Current assets

Debtors | 6 | 23,433 | 22,828
Cash at bank and in hand | 15,747 | 41,560
| -------- | --------
| 39,180 | 64,388

Creditors: amounts falling due within one year | 7 | 2,258 | 5,094
| -------- | --------
Net current assets | 36,922 | 59,294
| -------- | --------
Total assets less current liabilities | 37,117 | 59,684
| -------- | --------
Net assets | 37,117 | 59,684
| -------- | --------

Positana Limited

Statement of Financial Position (continued)

31 August 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 37,115 | 59,682
| -------- | --------
Shareholder funds | 37,117 | 59,684
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 21 January 2026 , and are signed on behalf of the board by:

A J Smith |
Director |

Company registration number: 04045521

Positana Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Ballingers, Longcot Road, Shrivenham, Oxfordshire, SN6 8FP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 15% straight line
| Computer equipment | - | 25% straight line

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Fixtures and fittings | Office equipment | Total
| £ | £ | £
Cost |  |  |
At 1 September 2024 and 31 August 2025 | 7,800 | 9,310 | 17,110
| ------- | ------- | --------
Depreciation |  |  |
At 1 September 2024 | 7,800 | 8,920 | 16,720
Charge for the year | – | 195 | 195
| ------- | ------- | --------
At 31 August 2025 | 7,800 | 9,115 | 16,915
| ------- | ------- | --------
Carrying amount |  |  |
At 31 August 2025 | – | 195 | 195
| ------- | ------- | --------
At 31 August 2024 | – | 390 | 390
| ------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 23,433 | 22,828
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | – | 2,486
Other creditors | 2,258 | 2,608
| ------- | -------
| 2,258 | 5,094
| ------- | -------