11 January 2022 v2023.21.1 limited_company_frs_102_section_1a_v1_1_0 companies_houseSoftwarefalsetruetruetrueNo description of principal activitytruexbrli:purexbrli:sharesiso4217:GBP138417502022-01-112022-12-31138417502022-12-3113841750core:WithinOneYear2022-12-3113841750core:ShareCapital2022-12-3113841750core:RetainedEarningsAccumulatedLosses2022-12-3113841750bus:Director12022-01-112022-12-3113841750bus:RegisteredOffice2022-01-112022-12-311384175012022-01-112022-12-3113841750countries:EnglandWales2022-01-112022-12-3113841750bus:AuditExemptWithAccountantsReport2022-01-112022-12-3113841750bus:PrivateLimitedCompanyLtd2022-01-112022-12-3113841750bus:SmallEntities2022-01-112022-12-3113841750bus:FullAccounts2022-01-112022-12-3113841750bus:Director22022-01-112022-12-31
Company registration number:
13841750
Pure Digital Commerce Group Limited
Unaudited Filleted Financial Statements for the period ended
31 December 2022
Pure Digital Commerce Group Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Pure Digital Commerce Group Limited
Period ended
31 December 2022
As described on the statement of financial position, the Board of Directors of
Pure Digital Commerce Group Limited
are responsible for the preparation of the
financial statements
for the period ended
31 December 2022
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Sort Your Accounts Hampshire Ltd
87 The Hundred
Romsey
Hampshire
SO51 8BZ
United Kingdom
Pure Digital Commerce Group Limited
Statement of Financial Position
31 December 2022
31 Dec 2022
Note£
Current assets  
Debtors 5
37,695
 
Creditors: amounts falling due within one year 6
(91,566
)
Net current liabilities
(53,871
)
Total assets less current liabilities (53,871 )
Capital and reserves  
Called up share capital
1
 
Profit and loss account
(53,872
)
Shareholders deficit
(53,871
)
For the period ending
31 December 2022
, 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 period in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
15 September 2023
, and are signed on behalf of the board by:
D Horton
Director
Company registration number:
13841750
Pure Digital Commerce Group Limited
Notes to the Financial Statements
Period ended
31 December 2022

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
87 The Hundred
,
Romsey
,
Hampshire
,
SO51 8BZ
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue Recognition

Turnover represents the management charges receivable from the company's wholly owned subsidiary.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the repo1ting date in the countries where the company operates and generates taxable income.

Current Tax

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.

Cash and Cash Equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4 Average number of employees

The average number of persons employed by the company during the period was
2
.

5 Debtors

31 Dec 2022
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
34,108
 
Other debtors
3,587
 
37,695
 

6 Creditors: amounts falling due within one year

31 Dec 2022
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
82,583
 
Other creditors
8,983
 
91,566