REGISTERED NUMBER: 12928310 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

POSITIVE FOOTSTEPS LIMITED

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

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

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

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.

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

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

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

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

-

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