POSITIVE MOOD LIMITED

POSITIVE MOOD LIMITED
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,118	0
		1,118	0
Current assets
Stocks	4	204,260	30,300
Debtors	5	7,238	0
Cash at bank and in hand		83,362	2,911
		294,860	33,211
Creditors: amount falling due within one year	6	(288,070)	(8,548)
Net current assets		6,790	24,663

Total assets less current liabilities		7,908	24,663
Net assets		7,908	24,663

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		7,808	24,563
Shareholders' funds		7,908	24,663

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 30 July 2026 and were signed by:

-------------------------------
Hakan SAHBAZ
Director

POSITIVE MOOD LIMITED
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

POSITIVE MOOD LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13690188, registration address 34 Station Road , Histon, CAMBRIDGE, CB24 9LQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 November 2024	-	-
Additions	1,364	1,364
Disposals	-	-
At 31 October 2025	1,364	1,364
Depreciation
At 01 November 2024	-	-
Charge for year	246	246
On disposals	-	-
At 31 October 2025	246	246
Net book values
Closing balance as at 31 October 2025	1,118	1,118
Opening balance as at 01 November 2024	-	-

Stocks

	2025 £		2024 £
Stocks	204,260		30,300
	204,260		30,300

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	1,154		0
VAT	84		0
	1,238		0

Debtors: amounts falling due after one year

	2025 £		2024 £
Prepayments	6,000		0
	6,000		0

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	4,021	8,400
Directors' Current Accounts	284,049	148
	288,070	8,548

Share Capital

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

Registered Number: 13690188
England and Wales
POSITIVE MOOD LIMITED

Unaudited Financial Statements

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