Pro-Purus Limited 09573573 false 2022-04-01 2023-03-31 2023-03-31 The principal activity of the company is that of wholesale of cleaning products. Digita Accounts Production Advanced 6.30.9574.0 true 09573573 2022-04-01 2023-03-31 09573573 2023-03-31 09573573 core:RetainedEarningsAccumulatedLosses 2023-03-31 09573573 core:ShareCapital 2023-03-31 09573573 core:CurrentFinancialInstruments 2023-03-31 09573573 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 09573573 core:FurnitureFittingsToolsEquipment 2023-03-31 09573573 core:MotorVehicles 2023-03-31 09573573 core:OtherPropertyPlantEquipment 2023-03-31 09573573 bus:SmallEntities 2022-04-01 2023-03-31 09573573 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 09573573 bus:AbridgedAccounts 2022-04-01 2023-03-31 09573573 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09573573 bus:RegisteredOffice 2022-04-01 2023-03-31 09573573 bus:Director1 2022-04-01 2023-03-31 09573573 bus:Director2 2022-04-01 2023-03-31 09573573 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 09573573 core:FurnitureFittings 2022-04-01 2023-03-31 09573573 core:FurnitureFittingsToolsEquipment 2022-04-01 2023-03-31 09573573 core:MotorVehicles 2022-04-01 2023-03-31 09573573 core:OfficeEquipment 2022-04-01 2023-03-31 09573573 core:OtherPropertyPlantEquipment 2022-04-01 2023-03-31 09573573 core:PlantMachinery 2022-04-01 2023-03-31 09573573 countries:EnglandWales 2022-04-01 2023-03-31 09573573 2022-03-31 09573573 core:FurnitureFittingsToolsEquipment 2022-03-31 09573573 core:MotorVehicles 2022-03-31 09573573 core:OtherPropertyPlantEquipment 2022-03-31 09573573 2021-04-01 2022-03-31 09573573 2022-03-31 09573573 core:RetainedEarningsAccumulatedLosses 2022-03-31 09573573 core:ShareCapital 2022-03-31 09573573 core:CurrentFinancialInstruments 2022-03-31 09573573 core:CurrentFinancialInstruments core:WithinOneYear 2022-03-31 09573573 core:FurnitureFittingsToolsEquipment 2022-03-31 09573573 core:MotorVehicles 2022-03-31 09573573 core:OtherPropertyPlantEquipment 2022-03-31 iso4217:GBP xbrli:pure

Registration number: 09573573

Pro-Purus Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 March 2023

 

Pro-Purus Limited

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 5

 

Pro-Purus Limited

(Registration number: 09573573)
Abridged Balance Sheet as at 31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

4,056

5,473

Current assets

 

Stocks

24,759

25,187

Debtors

48,378

34,856

Cash at bank and in hand

 

45,554

54,243

 

118,691

114,286

Prepayments and accrued income

 

3,083

3,147

Creditors: Amounts falling due within one year

(99,433)

(109,814)

Net current assets

 

22,341

7,619

Total assets less current liabilities

 

26,397

13,092

Provisions for liabilities

(771)

(1,040)

Accruals and deferred income

 

(750)

(730)

Net assets

 

24,876

11,322

Capital and reserves

 

Called up share capital

100

100

Retained earnings

24,776

11,222

Shareholders' funds

 

24,876

11,322

For the financial year ending 31 March 2023 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 accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Pro-Purus Limited

(Registration number: 09573573)
Abridged Balance Sheet as at 31 March 2023

Approved and authorised by the Board on 16 November 2023 and signed on its behalf by:
 

.........................................
P R Corn
Director

.........................................
D Corn
Director

 
     
 

Pro-Purus Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
31 York Road
Stamford
Lincolnshire
PE9 1LL

These financial statements were authorised for issue by the Board on 16 November 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged 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 comprises the fair value of the consideration received or receivable for the sale of goods or services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met . Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

 

Pro-Purus Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2023

Tax

The tax expense for the period comprises current and deferred 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 reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% on reducing balance

Computer equipment

33% on reducing balance

Fixtures and fittings

25% on reducing balance

Plant and machinery

25% on reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

 

Pro-Purus Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2023

4

Profit before tax

Arrived at after charging/(crediting)

2023
£

2022
£

Depreciation expense

1,417

1,915

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 April 2022

3,068

23,990

270

27,328

At 31 March 2023

3,068

23,990

270

27,328

Depreciation

At 1 April 2022

2,067

19,721

67

21,855

Charge for the year

298

1,068

51

1,417

At 31 March 2023

2,365

20,789

118

23,272

Carrying amount

At 31 March 2023

703

3,201

152

4,056

At 31 March 2022

1,001

4,269

203

5,473