Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312023-05-08falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14854726 2023-05-07 14854726 2023-05-08 2024-05-31 14854726 2022-05-08 2023-05-07 14854726 2024-05-31 14854726 c:Director1 2023-05-08 2024-05-31 14854726 c:Director2 2023-05-08 2024-05-31 14854726 d:PlantMachinery 2023-05-08 2024-05-31 14854726 d:PlantMachinery 2024-05-31 14854726 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-08 2024-05-31 14854726 d:MotorVehicles 2023-05-08 2024-05-31 14854726 d:MotorVehicles 2024-05-31 14854726 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-08 2024-05-31 14854726 d:ComputerEquipment 2023-05-08 2024-05-31 14854726 d:ComputerEquipment 2024-05-31 14854726 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-08 2024-05-31 14854726 d:OwnedOrFreeholdAssets 2023-05-08 2024-05-31 14854726 d:CurrentFinancialInstruments 2024-05-31 14854726 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14854726 d:ShareCapital 2024-05-31 14854726 d:RetainedEarningsAccumulatedLosses 2024-05-31 14854726 c:OrdinaryShareClass1 2023-05-08 2024-05-31 14854726 c:OrdinaryShareClass1 2024-05-31 14854726 c:FRS102 2023-05-08 2024-05-31 14854726 c:AuditExempt-NoAccountantsReport 2023-05-08 2024-05-31 14854726 c:FullAccounts 2023-05-08 2024-05-31 14854726 c:PrivateLimitedCompanyLtd 2023-05-08 2024-05-31 14854726 2 2023-05-08 2024-05-31 14854726 e:PoundSterling 2023-05-08 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14854726









PURE LASERS LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2024

 
PURE LASERS LTD
REGISTERED NUMBER: 14854726

BALANCE SHEET
AS AT 31 MAY 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
26,391

  
26,391

Current assets
  

Debtors: amounts falling due within one year
 5 
4,548

Cash at bank and in hand
  
1,032

  
5,580

Creditors: amounts falling due within one year
 6 
(42,914)

Net current (liabilities)/assets
  
 
 
(37,334)

Total assets less current liabilities
  
(10,943)

  

Net (liabilities)/assets
  
(10,943)


Capital and reserves
  

Called up share capital 
 7 
100

Profit and loss account
  
(11,043)

  
(10,943)


Page 1

 
PURE LASERS LTD
REGISTERED NUMBER: 14854726
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 January 2025.




A D Peacock
D B Peacock
Director
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
PURE LASERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

1.


General information

The company is a private limited company, which is incorporated and registered in England (registration number: 14854726). The address of the registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the date of signing there is a degree of uncertainty about the full economic impact of the cost of living crisis and wider geopolitical issues. The directors continue to monitor the position closely, however believe that the company will continue to grow and have an appropriate level of activity, therefore adpot the going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
PURE LASERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line basis or reducing balance basis..

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Straight line
Motor vehicles
-
25%
Reducing balance
Computer equipment
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
PURE LASERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors during the period was 2.


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


Additions
30,098
3,750
1,342
35,190



At 31 May 2024

30,098
3,750
1,342
35,190



Depreciation


Charge for the period on owned assets
7,525
938
336
8,799



At 31 May 2024

7,525
938
336
8,799



Net book value



At 31 May 2024
22,573
2,812
1,006
26,391

Page 5

 
PURE LASERS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

5.


Debtors

2024
£


Trade debtors
720

Prepayments and accrued income
147

Deferred taxation
3,681

4,548


6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
33

Other taxation and social security
31

Other creditors
41,100

Accruals and deferred income
1,750

42,914



7.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


During the year 100 Ordinary shares were issued at par value.

 
Page 6