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REGISTERED NUMBER: 06595152 (England and Wales)















PUREMAISON LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023






PUREMAISON LIMITED (REGISTERED NUMBER: 06595152)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


PUREMAISON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: R Tilling
B J Walsh





REGISTERED OFFICE: Gorstage House Farm
Gorstage Lane
Northwich
Cheshire
CW8 2ST





REGISTERED NUMBER: 06595152 (England and Wales)





ACCOUNTANTS: DTE Business Advisers Limited
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN

PUREMAISON LIMITED (REGISTERED NUMBER: 06595152)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 21,762 30,283

CURRENT ASSETS
Inventories 36,850 -
Debtors 5 160,593 135,419
Cash at bank and in hand 29,780 42,555
227,223 177,974
CREDITORS
Amounts falling due within one year 6 (186,312 ) (222,173 )
NET CURRENT ASSETS/(LIABILITIES) 40,911 (44,199 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,673

(13,916

)

CREDITORS
Amounts falling due after more than one
year

7

(228,144

)

(204,913

)
NET LIABILITIES (165,471 ) (218,829 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 66,000 66,000
Retained earnings (232,471 ) (285,829 )
SHAREHOLDERS' FUNDS (165,471 ) (218,829 )

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

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

The directors acknowledge their 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.

PUREMAISON LIMITED (REGISTERED NUMBER: 06595152)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 12 August 2024 and were signed on its behalf by:





R Tilling - Director


PUREMAISON LIMITED (REGISTERED NUMBER: 06595152)

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


1. STATUTORY INFORMATION

Puremaison Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06595152 and its registered office address is Gorstage House Farm, Gorstage Lane, Northwich, Cheshire, CW8 2ST.

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.

The directors have considered the business risks and believe that the company is well placed to manage these risks successfully. At the year-end, the company had net liabilities of £165,471 (2022: £218,829). The directors have confirmed that repayment of the directors' loan account balances of £207,984 (2022: £174,612) will not be sought until the company is a position to do this comfortably.

The directors have considered the impact of the current economic outlook on the company and recognise that the future cannot be predicted with certainty. The company continues to trade post year end as there is a continued demand for cleaning services.

As a result of the above, the directors are satisfied that the company is a going concern and that the financial statements are correctly prepared on this basis.

Critical judgements and estimates
In the application of the company's accounting policies, the director is required to make estimates and judgements. The estimates are based on historical experience and other relevant factors. Actual results may differ from these estimates.

The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Determining the useful economic life of an asset and the anticipated residual value are considered key judgement in calculating an appropriate depreciation charge.

Revenue
Revenue comprises the aggregate of the fair value of the sale of services provided, net of value-added tax, rebates and discounts. Service revenues are recognised as those services are provided to customers.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 20% on reducing balance and 15% on reducing balance

The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

PUREMAISON LIMITED (REGISTERED NUMBER: 06595152)

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


2. ACCOUNTING POLICIES - continued

Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items. Net realisable value is estimated selling price less costs to complete and sell.

The cost comprises of actual purchase price.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 the income statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 91 (2022 - 101 ) .

PUREMAISON LIMITED (REGISTERED NUMBER: 06595152)

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


4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 155,927
DEPRECIATION
At 1 January 2023 125,644
Charge for year 8,521
At 31 December 2023 134,165
NET BOOK VALUE
At 31 December 2023 21,762
At 31 December 2022 30,283

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 99,300 57,617
Other debtors 61,293 77,802
160,593 135,419

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,947 9,891
Trade creditors 38,544 33,736
Taxation and social security 70,056 122,270
Other creditors 66,765 56,276
186,312 222,173

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 20,160 30,301
Other creditors 207,984 174,612
228,144 204,913

PUREMAISON LIMITED (REGISTERED NUMBER: 06595152)

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


8. RELATED PARTY DISCLOSURES

During the year the director, Ms R Tilling, advanced funds to the company. At the year end £207,984 (2022: £174,612) was outstanding and is included within creditors amounts falling after more than one year. During the year advances of £263,649 were made to Ms R Tilling and repayments of £230,399 were received from Ms R Tilling. This balance is unsecured and interest free.