POSITIVE TRANSFORMATION GROUP LTD


Directors	EVEREST, Timothy Peter
	SHARMA, Neeraj


Registered Address	Arquen House
	4-6 Spicer Street
	St. Albans
	AL3 4PQ


Registered Number	12951311 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	26,818		67,759
Cash at bank and on hand		65,804		128,287
		92,622		196,046
Creditors amounts falling due within one year	4	(168,086)		(339,716)
Net current assets (liabilities)			(75,464)		(143,670)
Total assets less current liabilities			(75,464)		(143,670)
Net assets			(75,464)		(143,670)
Capital and reserves
Called up share capital			1,053		107
Share premium			99,737		99,993
Profit and loss account			(176,254)		(243,770)
Shareholders' funds			(75,464)		(143,670)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2026, and are signed on its behalf by:

SHARMA, Neeraj
Director
Registered Company No. 12951311

POSITIVE TRANSFORMATION GROUP LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, and having regard to the company's net liabilities position, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		3

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	6,276	28,692
Other debtors	19,752	38,967
Called up share capital not paid, current asset	790	100
Total	26,818	67,759

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	72,086	308,841
Other creditors	96,000	-
Accrued liabilities and deferred income	-	30,875
Total	168,086	339,716

5.	Related party transactions
	At the balance sheet date, the directors owed £790 to the company in relation to unpaid share capital. These loans are unsecured, interest-free, and repayable on demand. At the balance sheet date, the company owed £72,000 to VLS Advisory Ltd, a company controlled by another director. This balance is included within trade creditors. During the year, the Company's trade creditor with Remington Enterprise IT Limited, a company formerly controlled by one of the directors, was assigned to that director in January 2025, before the members' voluntary liquidation of Remington Enterprise IT Limited commenced. The assignment related to amounts due for services previously provided to the Company. During the year, payments of £30,000 were made following the assignment of the debt. At the reporting date, the outstanding balance due to the director was £96,000 (2025: £126,000 due to Remington Enterprise IT Limited). The balance is unsecured, interest-free and repayable on demand.

Related party transactions

At the balance sheet date, the directors owed £790 to the company in relation to unpaid share capital. These loans are unsecured, interest-free, and repayable on demand.

At the balance sheet date, the company owed £72,000 to VLS Advisory Ltd, a company controlled by another director. This balance is included within trade creditors.

During the year, the Company's trade creditor with Remington Enterprise IT Limited, a company formerly controlled by one of the directors, was assigned to that director in January 2025, before the members' voluntary liquidation of Remington Enterprise IT Limited commenced. The assignment related to amounts due for services previously provided to the Company.

During the year, payments of £30,000 were made following the assignment of the debt. At the reporting date, the outstanding balance due to the director was £96,000 (2025: £126,000 due to Remington Enterprise IT Limited). The balance is unsecured, interest-free and repayable on demand.