Company No: 12160480 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,677		7,824
Investments	4	2,013,624		2,014,629
		2,016,301		2,022,453
Current assets
Debtors	5	161,064		137,102
Cash at bank and in hand		376,675		17,256
		537,739		154,358
Creditors: amounts falling due within one year	6	( 804,510)		( 1,248,238)
Net current liabilities		(266,771)		(1,093,880)
Total assets less current liabilities		1,749,530		928,573
Net assets		1,749,530		928,573
Capital and reserves
Called-up share capital	7	103		103
Profit and loss account		1,749,427		928,470
Total shareholders' funds		1,749,530		928,573

For the financial 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.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Positive Aspirations Group Limited (registered number: 12160480) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

R Norwood Director

22 September 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Positive Aspirations Group Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Mirror Works, Unit Mi.113, 12 Marshgate Lane, London, E15 2NH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	27		21

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	17,523		17,523
At 31 December 2025	17,523		17,523
Accumulated depreciation
At 01 January 2025	9,699		9,699
Charge for the financial year	5,147		5,147
At 31 December 2025	14,846		14,846
Net book value
At 31 December 2025	2,677		2,677
At 31 December 2024	7,824		7,824

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	2,014,629
Disposals	( 1,005)
At 31 December 2025	2,013,624
Carrying value at 31 December 2025	2,013,624
Carrying value at 31 December 2024	2,014,629

5. Debtors

	2025		2024
	£		£
Amounts owed by group undertakings	84,606		66,980
Other debtors	76,458		70,122
	161,064		137,102

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	21,175		47,217
Amounts owed to group undertakings	0		363,754
Taxation and social security	247,776		33,356
Other creditors	535,559		803,911
	804,510		1,248,238

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 1.00 each	100		100
3 Ordinary B shares of £ 1.00 each	3		3
	103		103

8. Financial commitments

Pensions

The company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

	2025		2024
	£		£
Unpaid contributions due to the fund (inc. in other creditors)	2,410		1,874

9. Related party transactions

Where possible, the company has taken advantage of the exemption conferred by FRS 102 section 33.1A from the requirement to disclose transactions with other wholly owned group undertakings.

Included in other debtors is a balance of £29,980 (2024: £29,980) owed by The Foster Training Company Ltd, a company in which R. Norwood is also a director. This balance is unsecured and interest free, with no fixed repayment terms.

Included in other debtors is a balance of £28,878 (2024: £27,000) owed by South coast Fostering Ltd, a company in which R. Norwood is also a director. This balance is unsecured and interest free, with no fixed repayment terms.

Included in other debtors is a balance of £1,654 (2024: £10,000) owed by Fostering Hearts Ltd, a company in which R. Norwood is also a director. This balance is unsecured and interest free, with no fixed repayment terms.

Included in other creditors is a balance of £24,094 (2024: £0) owed to Greater London Fostering Limited, a company in which R. Norwood is also a director. This balance is unsecured and interest free, with no fixed repayment terms.