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Company Registration No. 11238309 (England and Wales)
Positive Pricing Limited Unaudited accounts for the year ended 30 June 2026
Positive Pricing Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Positive Pricing Limited Company Information for the year ended 30 June 2026
Directors
Mr S J T Dodds Mrs O M Dodds
Company Number
11238309 (England and Wales)
Registered Office
10 Bates Walk ADDLESTONE Surrey KT15 2DQ England
Accountants
Yeomans Associates Limited 10 Bates Walk Addlestone Surrey KT15 2DQ
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Positive Pricing Limited Statement of financial position as at 30 June 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
595
1,071
Current assets
Debtors
5
3,127
13,644
Cash at bank and in hand
253,770
284,630
256,897
298,274
Creditors: amounts falling due within one year
6
(47,040)
(88,603)
Net current assets
209,857
209,671
Total assets less current liabilities
210,452
210,742
Provisions for liabilities
Deferred tax
(113)
(203)
Net assets
210,339
210,539
Capital and reserves
Called up share capital
100
100
Profit and loss account
210,239
210,439
Shareholders' funds
210,339
210,539
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by
Mr S J T Dodds Director Company Registration No. 11238309
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Positive Pricing Limited Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
Positive Pricing Limited is a private company, limited by shares, registered in England and Wales, registration number 11238309. The registered office is 10 Bates Walk, ADDLESTONE, Surrey, KT15 2DQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Deferred taxation
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. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Positive Pricing Limited Notes to the Accounts for the year ended 30 June 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2025
12,172
3,141
15,313
At 30 June 2026
12,172
3,141
15,313
Depreciation
At 1 July 2025
11,109
3,133
14,242
Charge for the year
476
-
476
At 30 June 2026
11,585
3,133
14,718
Net book value
At 30 June 2026
587
8
595
At 30 June 2025
1,063
8
1,071
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
84
-
Trade debtors
378
10,367
Accrued income and prepayments
2,665
3,277
3,127
13,644
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
-
3,278
Trade creditors
3
214
Taxes and social security
60
8,727
Loans from directors
9,145
8,563
Accruals
37,832
67,821
47,040
88,603
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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