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PURE PROPERTIES GROUP LIMITED

Registered Number
11990116
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

PURE PROPERTIES GROUP LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

EVANS, Edward Robin

Registered Address

Maescarnedd
Clarach Road
Aberystwyth
SY23 3DG

Registered Number

11990116 (England and Wales)
PURE PROPERTIES GROUP LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,886-
Investment property4600,000431,638
601,886431,638
Current assets
Debtors-8,480
Cash at bank and on hand8,7161,316
8,7169,796
Creditors amounts falling due within one year5(169,991)(164,935)
Net current assets (liabilities)(161,275)(155,139)
Total assets less current liabilities440,611276,499
Creditors amounts falling due after one year6(296,821)(300,575)
Provisions for liabilities7(35,607)-
Net assets108,183(24,076)
Capital and reserves
Called up share capital100100
Profit and loss account108,083(24,176)
Shareholders' funds108,183(24,076)
The financial statements were approved and authorised for issue by the Director on 20 February 2025, and are signed on its behalf by:
EVANS, Edward Robin
Director
Registered Company No. 11990116
PURE PROPERTIES GROUP LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The company has adopted the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions2,0972,097
At 31 May 242,0972,097
Depreciation and impairment
Charge for year211211
At 31 May 24211211
Net book value
At 31 May 241,8861,886
At 31 May 23--
4.Investment property
Investment property has been valued based on the director's consideration of fair value.

£
Fair value at 01 June 23431,638
Fair value adjustments168,362
At 31 May 24600,000
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts3,6743,168
Other creditors165,821161,287
Accrued liabilities and deferred income496480
Total169,991164,935
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts296,821300,575
Total296,821300,575
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)35,607-
Total35,607-
8.Further information regarding the company's financial position
These financial statements are the first prepared following the transition to FRS102. Previously the company prepared accounts under FRS105. Following the transition to FRS102 deferred tax has been recognised in the accounts. This has increased previously reported reserves by £8,481.