IRIS Accounts Production v24.2.0.383 01936773 director 1.12.22 30.11.23 30.11.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh019367732022-11-30019367732023-11-30019367732022-12-012023-11-30019367732021-11-30019367732021-12-012022-11-30019367732022-11-3001936773ns15:EnglandWales2022-12-012023-11-3001936773ns14:PoundSterling2022-12-012023-11-3001936773ns10:Director12022-12-012023-11-3001936773ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3001936773ns10:SmallEntities2022-12-012023-11-3001936773ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3001936773ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3001936773ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3001936773ns10:FullAccounts2022-12-012023-11-3001936773ns5:CurrentFinancialInstruments2023-11-3001936773ns5:CurrentFinancialInstruments2022-11-3001936773ns5:Non-currentFinancialInstruments2023-11-3001936773ns5:Non-currentFinancialInstruments2022-11-3001936773ns5:ShareCapital2023-11-3001936773ns5:ShareCapital2022-11-3001936773ns5:RevaluationReserve2023-11-3001936773ns5:RevaluationReserve2022-11-3001936773ns5:RetainedEarningsAccumulatedLosses2023-11-3001936773ns5:RetainedEarningsAccumulatedLosses2022-11-3001936773ns10:RegisteredOffice2022-12-012023-11-3001936773ns5:LongLeaseholdAssetsns5:LandBuildings2022-12-012023-11-3001936773ns5:PlantMachinery2022-12-012023-11-3001936773ns5:FurnitureFittings2022-12-012023-11-3001936773ns5:MotorVehicles2022-12-012023-11-3001936773ns5:LongLeaseholdAssetsns5:LandBuildings2022-11-3001936773ns5:PlantMachinery2022-11-3001936773ns5:FurnitureFittings2022-11-3001936773ns5:MotorVehicles2022-11-3001936773ns5:LongLeaseholdAssetsns5:LandBuildings2023-11-3001936773ns5:PlantMachinery2023-11-3001936773ns5:FurnitureFittings2023-11-3001936773ns5:MotorVehicles2023-11-3001936773ns5:LongLeaseholdAssetsns5:LandBuildings2022-11-3001936773ns5:PlantMachinery2022-11-3001936773ns5:FurnitureFittings2022-11-3001936773ns5:MotorVehicles2022-11-3001936773ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-11-3001936773ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-12-012023-11-3001936773ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-11-3001936773ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-11-3001936773ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3001936773ns5:WithinOneYearns5:CurrentFinancialInstruments2022-11-3001936773ns5:Secured2023-11-3001936773ns5:Secured2022-11-3001936773ns5:RevaluationReserve2022-11-30019367731ns10:Director12022-11-30019367731ns10:Director12021-11-30019367731ns10:Director12022-12-012023-11-30019367731ns10:Director12021-12-012022-11-30019367731ns10:Director12023-11-30019367731ns10:Director12022-11-30
REGISTERED NUMBER: 01936773 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Pure Clean Environmental Limited

Pure Clean Environmental Limited (Registered number: 01936773)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Pure Clean Environmental Limited (Registered number: 01936773)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 893,716 759,979

CURRENT ASSETS
Stocks 19,940 19,940
Debtors 5 815,089 755,790
Cash at bank 216,314 256,253
1,051,343 1,031,983
CREDITORS
Amounts falling due within one year 6 743,587 809,421
NET CURRENT ASSETS 307,756 222,562
TOTAL ASSETS LESS CURRENT LIABILITIES 1,201,472 982,541

CREDITORS
Amounts falling due after more than one year 7 (187,819 ) (122,854 )

PROVISIONS FOR LIABILITIES (216,796 ) (181,843 )
NET ASSETS 796,857 677,844

CAPITAL AND RESERVES
Called up share capital 200 200
Revaluation reserve 9 225,950 225,950
Retained earnings 570,707 451,694
SHAREHOLDERS' FUNDS 796,857 677,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:




Mr A Hatherall - Director


Pure Clean Environmental Limited (Registered number: 01936773)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Pure Clean Environmental Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 01936773

Registered office: Unit 5 6 & 7 St Brendans Trading Estate
Avonmouth Way West
Avonmouth
Bristol
BS11 9EH

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Long leasehold - 10% on cost
Plant and machinery - 10% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Pure Clean Environmental Limited (Registered number: 01936773)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 22 (2022 - 23 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 December 2022 19,000 534,935 95,372 1,004,333 1,653,640
Additions - 12,815 - 287,517 300,332
Disposals - - - (148,042 ) (148,042 )
At 30 November 2023 19,000 547,750 95,372 1,143,808 1,805,930
DEPRECIATION
At 1 December 2022 18,749 351,598 95,372 427,942 893,661
Charge for year 251 50,881 - 113,229 164,361
Eliminated on disposal - - - (145,808 ) (145,808 )
At 30 November 2023 19,000 402,479 95,372 395,363 912,214
NET BOOK VALUE
At 30 November 2023 - 145,271 - 748,445 893,716
At 30 November 2022 251 183,337 - 576,391 759,979

Pure Clean Environmental Limited (Registered number: 01936773)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2022 578,580
Additions 256,922
Transfer to ownership (195,190 )
At 30 November 2023 640,312
DEPRECIATION
At 1 December 2022 272,299
Charge for year 51,393
Transfer to ownership (187,025 )
At 30 November 2023 136,667
NET BOOK VALUE
At 30 November 2023 503,645
At 30 November 2022 306,281

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 555,007 445,131
Other debtors 260,082 310,659
815,089 755,790

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 144,704 160,476
Trade creditors 94,561 85,440
Taxation and social security 79,905 128,799
Other creditors 424,417 434,706
743,587 809,421

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 187,819 115,529
Other creditors - 7,325
187,819 122,854

Pure Clean Environmental Limited (Registered number: 01936773)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 332,523 276,005
Ultimate Finance Limited 286,294 206,488
Other Creditors 32,808 105,749
651,625 588,242

Hire purchase contracts are secured over the assets to which they relate.

Ultimate Finance Limited holds a fixed and floating charge over all present and future company assets.

9. RESERVES
Revaluation
reserve
£   
At 1 December 2022
and 30 November 2023 225,950

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
Mr A Hatherall
Balance outstanding at start of year 82,693 108,470
Amounts repaid (36,069 ) (25,777 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 46,624 82,693