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REGISTERED NUMBER: 07674945 (England and Wales)















PURE OUTDOOR LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






PURE OUTDOOR LTD (REGISTERED NUMBER: 07674945)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PURE OUTDOOR LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: G Wilson
G Moy





REGISTERED OFFICE: The Adventure Hub
Hope Valley Garden Centre
Hope Road
Bamford
S33 0AL





REGISTERED NUMBER: 07674945 (England and Wales)





ACCOUNTANTS: Duncan Chartered Accountants
5 Cherrytree
Union Road
Sheffield
South Yorkshire
S11 9EF

PURE OUTDOOR LTD (REGISTERED NUMBER: 07674945)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,667 6,667
Tangible assets 5 24,451 29,093
27,118 35,760

CURRENT ASSETS
Debtors 6 7,711 17,082
Cash at bank and in hand 26,484 35,627
34,195 52,709
CREDITORS
Amounts falling due within one year 7 32,639 39,479
NET CURRENT ASSETS 1,556 13,230
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,674

48,990

CREDITORS
Amounts falling due after more than one
year

8

(23,161

)

(28,253

)

PROVISIONS FOR LIABILITIES (1,446 ) (2,045 )
NET ASSETS 4,067 18,692

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 3,967 18,592
SHAREHOLDERS' FUNDS 4,067 18,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

PURE OUTDOOR LTD (REGISTERED NUMBER: 07674945)

BALANCE SHEET - continued
31 MARCH 2024


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 29 August 2024 and were signed on its behalf by:





G Wilson - Director


PURE OUTDOOR LTD (REGISTERED NUMBER: 07674945)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Pure Outdoor Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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.

Computer software is being amortised evenly over its estimated useful life of six years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Equipment - 50% on cost, 33% on cost and 10% on cost
Motor vehicles - 15% on cost

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 4 (2023 - 5 ) .

PURE OUTDOOR LTD (REGISTERED NUMBER: 07674945)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023
and 31 March 2024 16,000
AMORTISATION
At 1 April 2023 9,333
Charge for year 4,000
At 31 March 2024 13,333
NET BOOK VALUE
At 31 March 2024 2,667
At 31 March 2023 6,667

5. TANGIBLE FIXED ASSETS
Short Motor
leasehold Equipment vehicles Totals
£    £    £    £   
COST
At 1 April 2023 12,154 59,858 15,915 87,927
Additions 536 1,796 - 2,332
Disposals - (1,328 ) - (1,328 )
At 31 March 2024 12,690 60,326 15,915 88,931
DEPRECIATION
At 1 April 2023 3,217 39,702 15,915 58,834
Charge for year 1,269 5,705 - 6,974
Eliminated on disposal - (1,328 ) - (1,328 )
At 31 March 2024 4,486 44,079 15,915 64,480
NET BOOK VALUE
At 31 March 2024 8,204 16,247 - 24,451
At 31 March 2023 8,937 20,156 - 29,093

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 6,711 13,382
Other debtors 1,000 3,700
7,711 17,082

PURE OUTDOOR LTD (REGISTERED NUMBER: 07674945)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 4,483 3,942
Taxation and social security 2,736 4,023
VAT 3,105 3,286
Other creditors 10,169 14,650
Accruals and deferred income 12,146 13,578
32,639 39,479

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans - 1-2 years 4,483 3,942
Bank loans - 2-5 years 13,448 11,827
Bank loans more 5 yr by instal 5,230 12,484
23,161 28,253

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,230 12,484

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
7,500 Ordinary £0.01 75 75
2,500 Ordinary B 0.01 25 25
100 100