The Centre For Positive Health Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04032574

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

THE CENTRE FOR POSITIVE HEALTH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T D Gwilliam

S D Pierce

SECRETARY:

S D Pierce

REGISTERED OFFICE:

13 Whitchurch Road

Wellington

Telford

Shropshire

TF1 3DS

REGISTERED NUMBER:

04032574

ACCOUNTANTS:

D E Ball & Co Limited

Chartered Accountants

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

FIXED ASSETS

Intangible assets

4

4,492

15,617

Tangible assets

5

13,812

14,225

18,304

29,842

CURRENT ASSETS

Stocks

1,000

Debtors

6

61,241

88,367

Cash at bank and in hand

78,231

33,878

140,472

123,245

CREDITORS

Amounts falling due within one year

7

52,159

70,873

NET CURRENT ASSETS

88,313

52,372

TOTAL ASSETS LESS CURRENT
LIABILITIES

106,617

82,214

CREDITORS

Amounts falling due after more than one year

8

(84,973

)

(56,456

)

PROVISIONS FOR LIABILITIES

(1,502

)

(2,144

)

NET ASSETS

20,142

23,614

CAPITAL AND RESERVES

Called up share capital

108

Retained earnings

20,034

23,506

SHAREHOLDERS' FUNDS

20,142

23,614

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 28th July 2026 and were signed on its behalf by:

S D Pierce - Director

T D Gwilliam - Director

1.	STATUTORY INFORMATION

The Centre For Positive Health Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

222,500

AMORTISATION

At 1st November 2024

206,883

Charge for year

11,125

At 31st October 2025

218,008

NET BOOK VALUE

At 31st October 2025

4,492

At 31st October 2024

15,617

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1st November 2024

40,395

34,619

75,014

Additions

798

3,096

3,894

Disposals

(294

)

-

(294

)

At 31st October 2025

40,899

37,715

78,614

DEPRECIATION

At 1st November 2024

31,131

29,658

60,789

Charge for year

1,430

2,857

4,287

Eliminated on disposal

(274

)

-

(274

)

At 31st October 2025

32,287

32,515

64,802

NET BOOK VALUE

At 31st October 2025

8,612

5,200

13,812

At 31st October 2024

9,264

4,961

14,225

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

494

1,220

Other debtors

60,747

87,147

61,241

88,367

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

5,250

9,000

Taxation and social security

25,480

31,280

Other creditors

21,429

30,593

52,159

70,873

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Bank loans

-

5,250

Other creditors

84,973

51,206

84,973

56,456

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr T Gwilliam and Mr S Pierce as they co-operate to exercise control.