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REGISTERED NUMBER: 10173042















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

PURPLE COMMUNICATIONS UK LIMITED

PURPLE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 10173042)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PURPLE COMMUNICATIONS UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: S Jarrett





REGISTERED OFFICE: 200 William Hunter Way
Brentwood
Essex
CM14 4WQ





REGISTERED NUMBER: 10173042





ACCOUNTANTS: P & F Accountancy Services Ltd
Chartered Certified Accountants
27 Doubleday Road
Loughton
Essex
IG10 2AU

PURPLE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 10173042)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,730 38,467
Tangible assets 5 128,964 91,932
Investments 6 633,600 3,600
793,294 133,999

CURRENT ASSETS
Debtors 7 92,447 80,343
Investments 8 - 630,000
Cash at bank and in hand 647,456 415,100
739,903 1,125,443
CREDITORS
Amounts falling due within one year 9 159,275 161,589
NET CURRENT ASSETS 580,628 963,854
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,373,922

1,097,853

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10 1,373,822 1,097,753
SHAREHOLDERS' FUNDS 1,373,922 1,097,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PURPLE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 10173042)

BALANCE SHEET - continued
31 MAY 2023


The 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.

The financial statements were approved by the director and authorised for issue on 13 December 2023 and were signed by:





S Jarrett - Director


PURPLE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 10173042)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

Purple Communications UK Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
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.

PURPLE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 10173042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 79,900
AMORTISATION
At 1 June 2022 41,433
Amortisation for year 7,737
At 31 May 2023 49,170
NET BOOK VALUE
At 31 May 2023 30,730
At 31 May 2022 38,467

PURPLE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 10173042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 June 2022 1,231 134,460 135,691
Additions - 140,607 140,607
Disposals - (106,736 ) (106,736 )
At 31 May 2023 1,231 168,331 169,562
DEPRECIATION
At 1 June 2022 677 43,082 43,759
Charge for year 411 17,507 17,918
Eliminated on disposal - (21,079 ) (21,079 )
At 31 May 2023 1,088 39,510 40,598
NET BOOK VALUE
At 31 May 2023 143 128,821 128,964
At 31 May 2022 554 91,378 91,932

6. FIXED ASSET INVESTMENTS

31.5.23 31.5.22
£    £   
Shares in group undertakings 100 100
Other investments not loans 633,500 3,500
633,600 3,600

Additional information is as follows:
Shares in
group
undertakings
£   
COST
At 1 June 2022
and 31 May 2023 100
NET BOOK VALUE
At 31 May 2023 100
At 31 May 2022 100

Investments (neither listed nor unlisted) were as follows:
31.5.23 31.5.22
£    £   
Surrey CCC debenture 3,500 3,500
Other investments 630,000 -

PURPLE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 10173042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


6. FIXED ASSET INVESTMENTS - continued
633,500 3,500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 87,842 75,738
Other debtors 4,605 4,605
92,447 80,343

8. CURRENT ASSET INVESTMENTS
31.5.23 31.5.22
£    £   
Other - 630,000

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors 40,603 34,734
Amounts owed to associates - 676
Taxation and social security 108,561 106,485
Other creditors 10,111 19,694
159,275 161,589

10. RESERVES
Retained
earnings
£   

At 1 June 2022 1,097,753
Profit for the year 313,339
Dividends (37,270 )
At 31 May 2023 1,373,822