IRIS Accounts Production v26.1.0.640 16790917 Board of Directors Board of Directors 16.10.25 31.3.26 31.3.26 0 false true false false true false 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 16790917 2025-10-15 16790917 2026-03-31 16790917 2025-10-16 2026-03-31 16790917 2025-10-15 16790917 ns15:EnglandWales 2025-10-16 2026-03-31 16790917 ns14:PoundSterling 2025-10-16 2026-03-31 16790917 ns10:Director1 2025-10-16 2026-03-31 16790917 ns10:Director2 2025-10-16 2026-03-31 16790917 ns10:PrivateLimitedCompanyLtd 2025-10-16 2026-03-31 16790917 ns10:SmallEntities 2025-10-16 2026-03-31 16790917 ns10:AuditExemptWithAccountantsReport 2025-10-16 2026-03-31 16790917 ns10:SmallCompaniesRegimeForDirectorsReport 2025-10-16 2026-03-31 16790917 ns10:SmallCompaniesRegimeForAccounts 2025-10-16 2026-03-31 16790917 ns10:FullAccounts 2025-10-16 2026-03-31 16790917 ns10:RegisteredOffice 2025-10-16 2026-03-31 16790917 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 16790917 ns5:CurrentFinancialInstruments 2026-03-31 16790917 ns5:ShareCapital 2026-03-31 16790917 ns5:PlantMachinery 2025-10-16 2026-03-31 16790917 ns5:OwnedAssets 2025-10-16 2026-03-31 16790917 ns5:PlantMachinery 2026-03-31

REGISTERED NUMBER: 16790917 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 16 OCTOBER 2025 TO 31 MARCH 2026 |

| FOR |

| POSITIVE WAY FORWARD LIMITED |

POSITIVE WAY FORWARD LIMITED (REGISTERED NUMBER: 16790917) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 16 OCTOBER 2025 TO 31 MARCH 2026

Page |

| Company Information | 1 |

| Statement of Income and Retained Earnings | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 6 |

| POSITIVE WAY FORWARD LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 16 OCTOBER 2025 TO 31 MARCH 2026

| DIRECTORS: | A M Doku

| Mrs N L Doku

| REGISTERED OFFICE: | 43 Merstow Green

| Evesham

| WR11 4BB

| REGISTERED NUMBER: | 16790917 (England and Wales)

| ACCOUNTANTS: | G C Accountancy Limited

| 43 Merstow Green

| Evesham

| Worcestershire

| WR11 4BB

POSITIVE WAY FORWARD LIMITED (REGISTERED NUMBER: 16790917) |

STATEMENT OF INCOME AND

RETAINED EARNINGS

FOR THE PERIOD 16 OCTOBER 2025 TO 31 MARCH 2026

| Notes | £ |

| TURNOVER | - |  |

| Cost of sales | 59,932 |  |

| GROSS LOSS | (59,932 | ) |

| Administrative expenses | 23,246 |  |

| OPERATING LOSS | 4 | (83,178 | ) |

| Interest receivable and similar income | 41 |  |

| LOSS BEFORE TAXATION | (83,137 | ) |

| Tax on loss | - |  |

| LOSS FOR THE FINANCIAL PERIOD | (83,137 | ) |

| RETAINED EARNINGS AT END OF PERIOD | (83,137 | ) |

POSITIVE WAY FORWARD LIMITED (REGISTERED NUMBER: 16790917) |

BALANCE SHEET

31 MARCH 2026

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 5 | 789 |  |

| CURRENT ASSETS

| Debtors | 6 | 2 |  |  |

| Cash at bank | 9,280 |  |  |

9,282 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 93,206 |  |

| NET CURRENT LIABILITIES | (83,924 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (83,135 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Retained earnings | (83,137 | ) |

| SHAREHOLDERS' FUNDS | (83,135 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 12 May 2026 and were signed on its behalf by:

A M Doku - Director

Mrs N L Doku - Director

POSITIVE WAY FORWARD LIMITED (REGISTERED NUMBER: 16790917) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 16 OCTOBER 2025 TO 31 MARCH 2026

1. | STATUTORY INFORMATION

| Positive Way Forward 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Taxation

| Taxation for the period 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.

| 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | OPERATING LOSS

| The operating loss is stated after charging:

£ |

| Depreciation - owned assets | 263 |  |

POSITIVE WAY FORWARD LIMITED (REGISTERED NUMBER: 16790917) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 16 OCTOBER 2025 TO 31 MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| Additions | 1,052 |  |

| At 31 March 2026 | 1,052 |  |

| DEPRECIATION

| Charge for period | 263 |  |

| At 31 March 2026 | 263 |  |

| NET BOOK VALUE

| At 31 March 2026 | 789 |  |

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

£ |

| Other debtors | 2 |  |

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

£ |

| Positive Footsteps Ltd | 91,706 |  |

| Accrued expenses | 1,500 |  |

93,206 |  |

| POSITIVE WAY FORWARD LIMITED |

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

POSITIVE WAY FORWARD 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 period 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

12 May 2026