IRIS Accounts Production v26.1.0.640 12928310 Board of Directors Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12928310 2025-03-31 12928310 2026-03-31 12928310 2025-04-01 2026-03-31 12928310 2024-03-31 12928310 2024-04-01 2025-03-31 12928310 2025-03-31 12928310 ns15:EnglandWales 2025-04-01 2026-03-31 12928310 ns14:PoundSterling 2025-04-01 2026-03-31 12928310 ns10:Director1 2025-04-01 2026-03-31 12928310 ns10:Director2 2025-04-01 2026-03-31 12928310 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12928310 ns10:SmallEntities 2025-04-01 2026-03-31 12928310 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 12928310 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 12928310 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12928310 ns10:FullAccounts 2025-04-01 2026-03-31 12928310 ns10:RegisteredOffice 2025-04-01 2026-03-31 12928310 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 12928310 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 12928310 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 12928310 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 12928310 ns5:CurrentFinancialInstruments 2026-03-31 12928310 ns5:CurrentFinancialInstruments 2025-03-31 12928310 ns5:Non-currentFinancialInstruments 2026-03-31 12928310 ns5:Non-currentFinancialInstruments 2025-03-31 12928310 ns5:ShareCapital 2026-03-31 12928310 ns5:ShareCapital 2025-03-31 12928310 ns5:FurnitureFittings 2025-04-01 2026-03-31 12928310 ns5:MotorVehicles 2025-04-01 2026-03-31 12928310 ns5:ComputerEquipment 2025-04-01 2026-03-31 12928310 ns5:OwnedAssets 2025-04-01 2026-03-31 12928310 ns5:OwnedAssets 2024-04-01 2025-03-31 12928310 ns5:LandBuildings 2025-03-31 12928310 ns5:FurnitureFittings 2025-03-31 12928310 ns5:MotorVehicles 2025-03-31 12928310 ns5:ComputerEquipment 2025-03-31 12928310 ns5:LandBuildings 2025-04-01 2026-03-31 12928310 ns5:LandBuildings 2026-03-31 12928310 ns5:FurnitureFittings 2026-03-31 12928310 ns5:MotorVehicles 2026-03-31 12928310 ns5:ComputerEquipment 2026-03-31 12928310 ns5:LandBuildings 2025-03-31 12928310 ns5:FurnitureFittings 2025-03-31 12928310 ns5:MotorVehicles 2025-03-31 12928310 ns5:ComputerEquipment 2025-03-31 12928310 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 12928310 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 12928310 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-31 12928310 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 12928310 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-03-31 12928310 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 12928310 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2026-03-31 12928310 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-03-31

REGISTERED NUMBER: 12928310 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| POSITIVE FOOTSTEPS LIMITED |

POSITIVE FOOTSTEPS LIMITED (REGISTERED NUMBER: 12928310) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Statement of Income and Retained Earnings | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| Report of the Accountants | 8 |

| POSITIVE FOOTSTEPS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | A M Doku

| Mrs N L Doku

| REGISTERED OFFICE: | 43 Merstow Green

| Evesham

| WR11 4BB

| REGISTERED NUMBER: | 12928310 (England and Wales)

| ACCOUNTANTS: | G C Accountancy Limited

| 43 Merstow Green

| Evesham

| Worcestershire

| WR11 4BB

POSITIVE FOOTSTEPS LIMITED (REGISTERED NUMBER: 12928310) |

STATEMENT OF INCOME AND

RETAINED EARNINGS

FOR THE YEAR ENDED 31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

TURNOVER | 1,318,859 |  | 1,131,034 |  |

Cost of sales | 364,780 |  | 370,024 |  |

GROSS PROFIT | 954,079 |  | 761,010 |  |

Administrative expenses | 275,237 |  | 206,585 |  |

678,842 |  | 554,425 |  |

Other operating income | 3 | 10,500 |  | 5,000 |  |

OPERATING PROFIT | 5 | 689,342 |  | 559,425 |  |

Interest receivable and similar income | 2,070 |  | 2,923 |  |

691,412 |  | 562,348 |  |

Interest payable and similar expenses | 7,340 |  | 11,860 |  |

PROFIT BEFORE TAXATION | 684,072 |  | 550,488 |  |

Tax on profit | 118,586 |  | 77,069 |  |

PROFIT FOR THE FINANCIAL YEAR | 565,486 |  | 473,419 |  |

Retained earnings at beginning of year | 275,995 |  | (197,424 | ) |

RETAINED EARNINGS AT END OF YEAR | 841,481 |  | 275,995 |  |

POSITIVE FOOTSTEPS LIMITED (REGISTERED NUMBER: 12928310) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 6 | 1,157,060 |  | 52,254 |  |

CURRENT ASSETS

Debtors | 7 | 359,966 |  | 92,500 |  |

Cash at bank | 233,813 |  | 413,947 |  |

593,779 |  | 506,447 |  |

CREDITORS

Amounts falling due within one year | 8 | 252,631 |  | 280,768 |  |

NET CURRENT ASSETS | 341,148 |  | 225,679 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,498,208 |  | 277,933 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 656,725 |  | 1,936 |  |

NET ASSETS | 841,483 |  | 275,997 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 841,481 |  | 275,995 |  |

SHAREHOLDERS' FUNDS | 841,483 |  | 275,997 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

POSITIVE FOOTSTEPS LIMITED (REGISTERED NUMBER: 12928310) |

BALANCE SHEET - continued

31 MARCH 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Mrs N L Doku - Director

A M Doku - Director

POSITIVE FOOTSTEPS LIMITED (REGISTERED NUMBER: 12928310) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Positive Footsteps Limited 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 | - | 5% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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. | OTHER OPERATING INCOME

| 2026 |  | 2025

£ | £ |

| Government grants | 10,500 |  | 5,000 |  |

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2025 - 11 ) .

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2026 |  | 2025

£ | £ |

| Depreciation - owned assets | 7,381 |  | 7,645 |  |

POSITIVE FOOTSTEPS LIMITED (REGISTERED NUMBER: 12928310) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |  | Computer |

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

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | - |  | 33,218 |  | 24,449 |  | 3,732 |  | 61,399 |  |

| Additions | 1,107,750 |  | 2,950 |  | - |  | 1,487 |  | 1,112,187 |  |

| At 31 March 2026 | 1,107,750 |  | 36,168 |  | 24,449 |  | 5,219 |  | 1,173,586 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 664 |  | 7,237 |  | 1,244 |  | 9,145 |  |

| Charge for year | - |  | 1,226 |  | 4,678 |  | 1,477 |  | 7,381 |  |

| At 31 March 2026 | - |  | 1,890 |  | 11,915 |  | 2,721 |  | 16,526 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,107,750 |  | 34,278 |  | 12,534 |  | 2,498 |  | 1,157,060 |  |

| At 31 March 2025 | - |  | 32,554 |  | 17,212 |  | 2,488 |  | 52,254 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 145,860 |  | 92,500 |  |

| Positive Way Forward Ltd | 91,706 |  | - |  |

| Positive Footsteps Group Ltd | 122,400 |  | - |  |

359,966 |  | 92,500 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 117,866 |  | 2,395 |  |

| Hire purchase contracts | 1,827 |  | 2,936 |  |

| Trade creditors | 2,219 |  | 2 |  |

| Corporation tax | 118,586 |  | 77,069 |  |

| Social security and other taxes | (171 | ) | 49,288 |  |

| Other creditors | - |  | 1,279 |  |

| Directors' current accounts | 9,964 |  | 145,423 |  |

| Accrued expenses | 2,340 |  | 2,376 |  |

252,631 |  | 280,768 |  |

POSITIVE FOOTSTEPS LIMITED (REGISTERED NUMBER: 12928310) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 4,200 |  | - |  |

| Bank loans - 2-5 years | 122,400 |  | - |  |

| Bank loans more 5 yr by instal | 530,125 |  | - |  |

| Hire purchase contracts | - |  | 1,936 |  |

656,725 |  | 1,936 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 530,125 |  | - |  |

| POSITIVE FOOTSTEPS LIMITED |

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

POSITIVE FOOTSTEPS LIMITED

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

11 May 2026