Company registration number SC320369 (Scotland)
BE POSITIVE RESOURCES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BE POSITIVE RESOURCES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
BE POSITIVE RESOURCES LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
189
237
Current assets
Debtors
4
75,020
116,262
Cash at bank and in hand
69,373
198,211
144,393
314,473
Creditors: amounts falling due within one year
5
(128,076)
(162,991)
Net current assets
16,317
151,482
Net assets
16,506
151,719
Capital and reserves
Called up share capital
100
100
Capital redemption reserve
2
2
Profit and loss reserves
16,404
151,617
Total equity
16,506
151,719

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 August 2026 and are signed on its behalf by:
Mr C Quinn
Director
Company registration number SC320369 (Scotland)
BE POSITIVE RESOURCES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Be Positive Resources Ltd is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, United Kingdom, G1 3NQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on a reducing balance basis
Computers
33% on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

BE POSITIVE RESOURCES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
10
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
2,173
46,448
48,621
Depreciation and impairment
At 1 January 2025
1,936
46,448
48,384
Depreciation charged in the year
48
-
0
48
At 31 December 2025
1,984
46,448
48,432
Carrying amount
At 31 December 2025
189
-
0
189
At 31 December 2024
237
-
0
237
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
74,008
115,250
Other debtors
1,012
1,012
75,020
116,262
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
62,789
78,581
Corporation tax
51,673
50,726
Other taxation and social security
8,993
28,406
Other creditors
4,621
5,278
128,076
162,991
2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2026.200 No description of principal activity Mrs V J Di Ciacca Mr C Quinn SC320369 2025-01-01 2025-12-31 SC320369 2025-12-31 SC320369 core:WithinOneYear 2025-12-31 SC320369 core:WithinOneYear 2024-12-31 SC320369 2024-12-31 SC320369 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 SC320369 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 SC320369 core:ShareCapital 2025-12-31 SC320369 core:ShareCapital 2024-12-31 SC320369 core:CapitalRedemptionReserve 2025-12-31 SC320369 core:CapitalRedemptionReserve 2024-12-31 SC320369 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC320369 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC320369 bus:Director2 2025-01-01 2025-12-31 SC320369 core:FurnitureFittings 2025-01-01 2025-12-31 SC320369 core:ComputerEquipment 2025-01-01 2025-12-31 SC320369 2024-01-01 2024-12-31 SC320369 core:FurnitureFittings 2024-12-31 SC320369 core:ComputerEquipment 2024-12-31 SC320369 2024-12-31 SC320369 core:FurnitureFittings 2025-12-31 SC320369 core:ComputerEquipment 2025-12-31 SC320369 core:FurnitureFittings 2024-12-31 SC320369 core:ComputerEquipment 2024-12-31 SC320369 core:CurrentFinancialInstruments 2025-12-31 SC320369 core:CurrentFinancialInstruments 2024-12-31 SC320369 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC320369 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC320369 bus:FRS102 2025-01-01 2025-12-31 SC320369 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC320369 bus:Director1 2025-01-01 2025-12-31 SC320369 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP