Positive Media Marketing Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03115832 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

POSITIVE MEDIA MARKETING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Gallott

Mrs G Gallott

SECRETARY:

Mrs G Gallott

REGISTERED OFFICE:

Victoria House

50 Alexandra Street

Southend-on-Sea

Essex

SS1 1BN

REGISTERED NUMBER:

03115832 (England and Wales)

ACCOUNTANTS:

Barnard Mountstephens Childs Limited

Chartered Certified Accountants

Victoria House

50 Alexandra Street

Southend-on-Sea

Essex

SS1 1BN

FIXED ASSETS

Tangible assets

4

2,101,029

2,109,415

CURRENT ASSETS

Debtors

5

94,625

145,717

Cash at bank

506,367

363,436

600,992

509,153

CREDITORS

Amounts falling due within one year

6

386,065

391,596

NET CURRENT ASSETS

214,927

117,557

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,315,956

2,226,972

PROVISIONS FOR LIABILITIES

184,198

185,535

NET ASSETS

2,131,758

2,041,437

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

2,131,658

2,041,337

SHAREHOLDERS' FUNDS

2,131,758

2,041,437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

S Gallott - Director

1.	STATUTORY INFORMATION

Positive Media Marketing 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Land and buildings

-

2% on cost and not provided

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Taxation

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

Investment property

Investment property is included at fair value. Gains are recognised in the Income Statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 November 2024

2,079,649

139,511

2,219,160

Additions

-

4,289

At 31 October 2025

2,079,649

143,800

2,223,449

DEPRECIATION

At 1 November 2024

10,681

99,064

109,745

Charge for year

1,972

10,703

12,675

At 31 October 2025

12,653

109,767

122,420

NET BOOK VALUE

At 31 October 2025

2,066,996

34,033

2,101,029

At 31 October 2024

2,068,968

40,447

2,109,415

Cost or valuation at 31 October 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2025

895,701

-

895,701

Cost

1,183,948

143,800

1,327,748

2,079,649

143,800

2,223,449

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

Trade debtors

91,943

143,136

Other debtors

2,682

2,581

94,625

145,717

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

Trade creditors

1,319

2,778

Taxation and social security

62,590

78,883

Other creditors

322,156

309,935

386,065

391,596

7.	CALLED UP SHARE CAPITAL

During the year the 100 Ordinary £1 shares have been reclassified as 37 A Ordinary shares of £1 each, 37 B Ordinary shares of £1 each and 26 C Ordinary shares of £1 each.