Positive Theta Limited

Positive Theta Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	(35)	39
		(35)	39
Current assets
Stocks	4	127,823	108,648
Debtors	5	375	302
Cash at bank and in hand		38	76
		128,236	109,026
Creditors: amount falling due within one year	6	(103,092)	(97,683)
Net current assets		25,144	11,343

Total assets less current liabilities		25,109	11,382
Net assets		25,109	11,382

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		25,009	11,282
Shareholders' funds		25,109	11,382

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 23 July 2026 and were signed by:

-------------------------------
Tin Long Lam
Director

Positive Theta Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Positive Theta Limited is a private company, limited by shares, registered in England and Wales, registration number 13704635, registration address 1 Westgate Street, Southampton, Hampshire, SO14 2AY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 November 2024	261	261
Additions	-	-
Disposals	-	-
At 31 October 2025	261	261
Depreciation
At 01 November 2024	222	222
Charge for year	74	74
On disposals	-	-
At 31 October 2025	296	296
Net book values
Closing balance as at 31 October 2025	(35)	(35)
Opening balance as at 01 November 2024	39	39

Stocks

	2025 £		2024 £
Current Asset Investments	127,823		108,648
	127,823		108,648

Debtors: amounts falling due within one year

	2025 £		2024 £
Accrued Income	375		302
	375		302

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	4,070	0
Accrued Expenses	720	720
Directors' Current Accounts	98,302	96,963
	103,092	97,683

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Transition to FRS 102 Section 1A

The company has adopted FRS 102 Section 1A for the year ended 31 October 2024, having previously prepared accounts under FRS 105. This change has resulted in some adjustments to the recognition and measurement of certain items, including the revaluation of investments. These adjustments relate to prior periods but are not considered material, and therefore no prior year restatement has been made.

Registered Number: 13704635
England and Wales
POSITIVE THETA LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025