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Registered number: 06830710

POSITANO LIMITED

ACCOUNTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Prepared By:

Hope Jones

Chartered Accountants

Dunlop House

23a Spencer Road

New Milton

Hampshire

BH25 6BZ

POSITANO LIMITED

ACCOUNTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

DIRECTORS

Mr N Bellisario

SECRETARY

Miss J Bellisario

REGISTERED OFFICE

Unit A11 Setters Farm

Mount Pleasant Lane

Lymington

Hampshire

SO41 8LS

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 06830710

ACCOUNTANTS

Hope Jones

Chartered Accountants

Dunlop House

23a Spencer Road

New Milton

Hampshire

BH25 6BZ

POSITANO LIMITED

ACCOUNTS
FOR THEYEARENDED28 FEBRUARY 2026
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

POSITANO LIMITED

BALANCE SHEET AT 28 February 2026
						2026				2025
		Notes				£				£
FIXED ASSETS
Tangible assets		2				677,971				598,954
CURRENT ASSETS
Stock				-				11,422
Debtors		4		148,523				88,941
Cash at bank and in hand				9,141				2,919
				157,664				103,282
CREDITORS: Amounts falling due within one year		5		519,835				543,555
NET CURRENT LIABILITIES						(362,171)				(440,273)
TOTAL ASSETS LESS CURRENT LIABILITIES						315,800				158,681
CREDITORS: Amounts falling due after more than one year		6				152,090				82,754
PROVISIONS FOR LIABILITIES AND CHARGES		8				128,406				119,952
NET ASSETS / (LIABILITIES)						35,304				(44,025)
CAPITAL AND RESERVES
Called up share capital		9				100				100
Profit and loss account						35,204				(44,125)
SHAREHOLDERS' FUNDS						35,304				(44,025)
For the year ending 28 February 2026 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22 September 2026 and signed on their behalf by
.............................
Mr N Bellisario
Director

POSITANO LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		reducing balance 25%
Fixtures and Fittings		reducing balance 15%
Equipment		reducing balance 25%
Motor Cars		reducing balance 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

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

POSITANO LIMITED

2. TANGIBLE FIXED ASSETS
		Plant and		Fixtures
		Machinery		and Fittings		Equipment		Motor Cars		Total
		£		£		£		£		£
Cost
At 1 March 2025		1,682,243		1,101		10,154		182,063		1,875,561
Additions		327,167		-		-		-		327,167
Disposals		(51,037)		-		-		-		(51,037)
At 28 February 2026		1,958,373		1,101		10,154		182,063		2,151,691
Depreciation
At 1 March 2025		1,094,860		1,050		7,993		172,704		1,276,607
Disposals		(28,870)		-		-		-		(28,870)
For the year		223,096		8		540		2,339		225,983
At 28 February 2026		1,289,086		1,058		8,533		175,043		1,473,720
Net Book Amounts
At 28 February 2026		669,287		43		1,621		7,020		677,971
At 28 February 2025		587,383		51		2,161		9,359		598,954

3. STOCK				2026		2025
				£		£
Stock comprises:
Stock				-		11,422
				-		11,422

4. DEBTORS				2026		2025
				£		£
Amounts falling due within one year
Trade debtors				122,429		39,216
UK corporation tax				82		-
Other debtors				25,999		25,651
Directors current account N Bellisario				-		24,074
				148,510		88,941

POSITANO LIMITED

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026		2025
				£		£
UK corporation tax				-		17
VAT				26,853		22,308
PAYE control				4,347		1,159
NIC control				6,098		2,196
Directors current account N Bellisario				806		-
Directors current account Mrs J Bellisario				5		-
Bank loans and overdrafts				-		7
Loans				-		12,500
Hire purchase				225,035		252,132
Trade creditors				24,849		56,054
Other creditors				229,242		194,782
Accruals				2,600		2,400
				519,835		543,555

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2026		2025
				£		£
Hire purchase over 1 Year				152,090		82,754
				152,090		82,754

7. EMPLOYEES
				2026		2025
				No.		No.
Average number of employees				3		3

POSITANO LIMITED

8. PROVISIONS FOR LIABILITIES				2026		2025
				£		£
Deferred taxation				128,406		119,952
				128,406		119,952

9. SHARE CAPITAL				2026		2025
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100

10. CONTROLLING PARTY

The company is controlled by the director who owns all of the issued share capital of the company.