IRIS Accounts Production v25.4.12.37 10967965 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10967965 2024-09-30 10967965 2025-09-30 10967965 2024-10-01 2025-09-30 10967965 2023-09-30 10967965 2023-10-01 2024-09-30 10967965 2024-09-30 10967965 ns15:EnglandWales 2024-10-01 2025-09-30 10967965 ns14:PoundSterling 2024-10-01 2025-09-30 10967965 ns10:Director1 2024-10-01 2025-09-30 10967965 ns10:Director2 2024-10-01 2025-09-30 10967965 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10967965 ns10:SmallEntities 2024-10-01 2025-09-30 10967965 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10967965 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 10967965 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10967965 ns10:FullAccounts 2024-10-01 2025-09-30 10967965 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 10967965 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 10967965 ns10:OrdinaryShareClass4 2024-10-01 2025-09-30 10967965 ns10:OrdinaryShareClass5 2024-10-01 2025-09-30 10967965 ns10:RegisteredOffice 2024-10-01 2025-09-30 10967965 ns5:CurrentFinancialInstruments 2025-09-30 10967965 ns5:CurrentFinancialInstruments 2024-09-30 10967965 ns5:Non-currentFinancialInstruments 2025-09-30 10967965 ns5:Non-currentFinancialInstruments 2024-09-30 10967965 ns5:ShareCapital 2025-09-30 10967965 ns5:ShareCapital 2024-09-30 10967965 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 10967965 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 10967965 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 10967965 ns5:FurnitureFittings 2024-10-01 2025-09-30 10967965 ns5:MotorVehicles 2024-10-01 2025-09-30 10967965 ns5:ComputerEquipment 2024-10-01 2025-09-30 10967965 ns5:LeaseholdImprovements 2024-09-30 10967965 ns5:FurnitureFittings 2024-09-30 10967965 ns5:MotorVehicles 2024-09-30 10967965 ns5:ComputerEquipment 2024-09-30 10967965 ns5:LeaseholdImprovements 2025-09-30 10967965 ns5:FurnitureFittings 2025-09-30 10967965 ns5:MotorVehicles 2025-09-30 10967965 ns5:ComputerEquipment 2025-09-30 10967965 ns5:LeaseholdImprovements 2024-09-30 10967965 ns5:FurnitureFittings 2024-09-30 10967965 ns5:MotorVehicles 2024-09-30 10967965 ns5:ComputerEquipment 2024-09-30 10967965 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 10967965 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 10967965 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-09-30 10967965 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-09-30 10967965 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-09-30 10967965 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-09-30 10967965 ns5:HirePurchaseContracts 2025-09-30 10967965 ns5:HirePurchaseContracts 2024-09-30 10967965 ns5:WithinOneYear 2025-09-30 10967965 ns5:WithinOneYear 2024-09-30 10967965 ns5:BetweenOneFiveYears 2025-09-30 10967965 ns5:BetweenOneFiveYears 2024-09-30 10967965 ns5:MoreThanFiveYears 2025-09-30 10967965 ns5:MoreThanFiveYears 2024-09-30 10967965 ns5:AllPeriods 2025-09-30 10967965 ns5:AllPeriods 2024-09-30 10967965 ns5:DeferredTaxation 2024-09-30 10967965 ns5:DeferredTaxation 2024-10-01 2025-09-30 10967965 ns5:DeferredTaxation 2025-09-30 10967965 ns10:OrdinaryShareClass2 2025-09-30 10967965 ns10:OrdinaryShareClass3 2025-09-30 10967965 ns10:OrdinaryShareClass4 2025-09-30 10967965 ns10:OrdinaryShareClass5 2025-09-30 10967965 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 10967965 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 10967965 ns10:Director1 1 2024-09-30 10967965 ns10:Director1 1 2023-09-30 10967965 ns10:Director1 1 2024-10-01 2025-09-30 10967965 ns10:Director1 1 2023-10-01 2024-09-30 10967965 ns10:Director1 1 2025-09-30 10967965 ns10:Director1 1 2024-09-30 10967965 2 ns10:Director2 2024-09-30 10967965 2 ns10:Director2 2023-09-30 10967965 2 ns10:Director2 2024-10-01 2025-09-30 10967965 2 ns10:Director2 2023-10-01 2024-09-30 10967965 2 ns10:Director2 2025-09-30 10967965 2 ns10:Director2 2024-09-30

REGISTERED NUMBER: 10967965 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| FOR |

| THE POSITIVE TEACHER COMPANY LTD |

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| THE POSITIVE TEACHER COMPANY LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | Mrs R Turner

| Mr H Smith

| REGISTERED OFFICE: | Unit 1 Mitre Court

| Cutler Heights Lane

| Bradford

| Yorkshire

| BD4 9JY

| REGISTERED NUMBER: | 10967965 (England and Wales)

| ACCOUNTANTS: | SBCA Chartered Accountants

| 17 Moor Park Avenue

| Preston

| Lancashire

| PR1 6AS

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

BALANCE SHEET

30TH SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 116,776 |  | 109,923 |  |

CURRENT ASSETS

Stocks | 5 | 184,533 |  | 284,810 |  |

Debtors | 6 | 36,126 |  | 128,993 |  |

Cash at bank | 446,885 |  | 347,153 |  |

667,544 |  | 760,956 |  |

CREDITORS

Amounts falling due within one year | 7 | (267,681 | ) | (319,908 | ) |

NET CURRENT ASSETS | 399,863 |  | 441,048 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 516,639 |  | 550,971 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (12,896 | ) | (28,371 | ) |

PROVISIONS FOR LIABILITIES | 10 | (19,737 | ) | (18,863 | ) |

NET ASSETS | 484,006 |  | 503,737 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 12 | 483,906 |  | 503,637 |  |

SHAREHOLDERS' FUNDS | 484,006 |  | 503,737 |  |

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

BALANCE SHEET - continued

30TH SEPTEMBER 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th February 2026 and were signed on its behalf by:

Mrs R Turner - Director

Mr H Smith - Director

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| The Positive Teacher Company 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.

| Improvements to property | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Basic financial assets:

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities:

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities:

| Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st October 2024 | 35,800 |  | 63,822 |  | 61,900 |  | 29,070 |  | 190,592 |  |

| Additions | 4,540 |  | 14,140 |  | 23,927 |  | 9,569 |  | 52,176 |  |

| Disposals | - |  | (5,458 | ) | - |  | (3,312 | ) | (8,770 | ) |

| At 30th September 2025 | 40,340 |  | 72,504 |  | 85,827 |  | 35,327 |  | 233,998 |  |

| DEPRECIATION

| At 1st October 2024 | 10,048 |  | 31,386 |  | 20,633 |  | 18,602 |  | 80,669 |  |

| Charge for year | 9,708 |  | 14,111 |  | 15,973 |  | 5,215 |  | 45,007 |  |

| Eliminated on disposal | - |  | (5,171 | ) | - |  | (3,283 | ) | (8,454 | ) |

| At 30th September 2025 | 19,756 |  | 40,326 |  | 36,606 |  | 20,534 |  | 117,222 |  |

| NET BOOK VALUE

| At 30th September 2025 | 20,584 |  | 32,178 |  | 49,221 |  | 14,793 |  | 116,776 |  |

| At 30th September 2024 | 25,752 |  | 32,436 |  | 41,267 |  | 10,468 |  | 109,923 |  |

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

5. | STOCKS

| 30.9.25 |  | 30.9.24

£ | £ |

| Stocks | 184,533 |  | 284,810 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 8,992 |  | 10,165 |  |

| Other debtors | 27,134 |  | 118,828 |  |

36,126 |  | 128,993 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts (see note 9) | 15,475 |  | 15,475 |  |

| Trade creditors | 49,630 |  | 68,102 |  |

| Taxation and social security | 180,096 |  | 217,209 |  |

| Other creditors | 22,480 |  | 19,122 |  |

267,681 |  | 319,908 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts (see note 9) | 12,896 |  | 28,371 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30.9.25 |  | 30.9.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 15,475 |  | 15,475 |  |

| Between one and five years | 12,896 |  | 28,371 |  |

28,371 |  | 43,846 |  |

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

9. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 22,000 |  | 22,000 |  |

| Between one and five years | 88,000 |  | 88,000 |  |

| In more than five years | 44,000 |  | 77,000 |  |

154,000 |  | 187,000 |  |

10. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

£ | £ |

| Deferred tax | 19,737 |  | 18,863 |  |

| Deferred |

| tax |

£ |

| Balance at 1st October 2024 | 18,863 |  |

| Charge to Statement of Income and Retained Earnings during year | 874 |  |

| Balance at 30th September 2025 | 19,737 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 25 | Ordinary A | £1 | 25 |  | 25 |  |

| 25 | Ordinary B | £1 | 25 |  | 25 |  |

| 24 | Ordinary C | £1 | 24 |  | 24 |  |

| 24 | Ordinary D | £1 | 24 |  | 24 |  |

| 1 | Ordinary E | £1 | 1 |  | 1 |  |

| 1 | Ordinary F | £1 | 1 |  | 1 |  |

100 |  | 100 |  |

THE POSITIVE TEACHER COMPANY LTD (REGISTERED NUMBER: 10967965) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

12. | RESERVES

| Retained

| earnings

£ |

| At 1st October 2024 | 503,637 |  |

| Profit for the year | 238,769 |  |

| Dividends | (258,500 | ) |

| At 30th September 2025 | 483,906 |  |

13. | CAPITAL COMMITMENTS

| 30.9.25 |  | 30.9.24

£ | £ |

| Contracted but not provided for in the

| financial statements | 10,176 |  | - |  |

14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30th September 2025 and 30th September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| Mrs R Turner

| Balance outstanding at start of year | (118 | ) | (700 | ) |

| Amounts advanced | 1,349 |  | 1,384 |  |

| Amounts repaid | (1,057 | ) | (802 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 174 |  | (118 | ) |

| Mr H Smith

| Balance outstanding at start of year | 169 |  | (312 | ) |

| Amounts advanced | 793 |  | 793 |  |

| Amounts repaid | (388 | ) | (312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 574 |  | 169 |  |

| The maximum balance the Directors Loan Accounts was overdrawn by during the year was

| £652. No interest has been charged on overdrawn amounts. Amounts are repayable on

| demand.