Positive Experience Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11722584

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		169,064		95,957

			169,064		95,957
CURRENT ASSETS
Debtors	5	227,910		75,538
Cash at bank and in hand		91,203		281,822

		319,113		357,360
Creditors: Amounts Falling Due Within One Year	6	(242,628 )		(124,649 )

NET CURRENT ASSETS (LIABILITIES)			76,485		232,711

TOTAL ASSETS LESS CURRENT LIABILITIES			245,549		328,668

PROVISIONS FOR LIABILITIES
Deferred Taxation			(27,525 )		-

NET ASSETS			218,024		328,668

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			218,022		328,666

SHAREHOLDERS' FUNDS			218,024		328,668

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Positive Experience Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

R D Haines

Director

07/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Positive Experience Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11722584 . The registered office is J9 Jenson Avenue, Commerce Park, Frome, BA11 2FQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	5 years reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Positive Experience Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	51,937	70,529	7,552	14,257	144,275
Additions	21,668	73,028	9,127	14,699	118,522
Disposals	-	-	(500 )	-	(500 )

As at 31 December 2025	73,605	143,557	16,179	28,956	262,297

Depreciation
As at 1 January 2025	29,830	12,718	1,258	4,512	48,318
Provided during the period	12,066	23,545	2,614	6,690	44,915

As at 31 December 2025	41,896	36,263	3,872	11,202	93,233

Net Book Value
As at 31 December 2025	31,709	107,294	12,307	17,754	169,064

As at 1 January 2025	22,107	57,811	6,294	9,745	95,957

5. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	203,389	71,459
Other debtors	24,521	4,079

	227,910	75,538

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Positive Experience Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	66,481	51,579
Other creditors	127,712	911
Taxation and social security	48,435	72,159

	242,628	124,649

7. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	2	2

8. Dividends

	2025	2024 as restated
	£	£
On equity shares:
Final dividend paid	74,000	36,000

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