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Registered number: 12410674
Pureflow Management Limited
Unaudited Financial Statements
For the Period 1 February 2023 to 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12410674
31 October 2023 31 January 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 688
- 688
CURRENT ASSETS
Stocks 5 - 22,285
Debtors 6 - 1,391
Cash at bank and in hand 85,648 65,784
85,648 89,460
Creditors: Amounts Falling Due Within One Year 7 (85,644 ) (54,931 )
NET CURRENT ASSETS (LIABILITIES) 4 34,529
TOTAL ASSETS LESS CURRENT LIABILITIES 4 35,217
PROVISIONS FOR LIABILITIES
Deferred Taxation - (131 )
NET ASSETS 4 35,086
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account - 35,082
SHAREHOLDERS' FUNDS 4 35,086
Page 1
Page 2
For the period ending 31 October 2023 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
Mr Stephen Bird
Director
29/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pureflow Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12410674 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
Computer Equipment 15% WDV
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2023 1,206
Disposals (1,206 )
Depreciation
As at 1 February 2023 518
Disposals (518 )
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 -
As at 1 February 2023 688
5. Stocks
31 October 2023 31 January 2023
£ £
Work in progress - 22,285
- 22,285
6. Debtors
31 October 2023 31 January 2023
£ £
Due within one year
Trade debtors - 400
Prepayments and accrued income - 991
- 1,391
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Page 5
7. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 January 2023
£ £
Trade creditors 1,006 12,580
Corporation tax 16,346 25,906
VAT 16,019 16,379
Other creditors (1) 39,205 -
Directors' loan accounts 13,068 66
85,644 54,931
8. Share Capital
31 October 2023 31 January 2023
£ £
Allotted, Called up and fully paid 4 4
9. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr S Bird totalling £13,068 (2023 - £66), no interest is to be charged.
Included in the Other Creditors is an amount owed to Pureflow Commissioning Ltd totalling £39,205 (2023 - £0), for which Mr J Derby & Mr B Massett are directors. No interest is to be charged and no repayment terms have been agreed.
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