1 October 2023 false No description of principal activity Taxfiler 2024.6 true NI051340business:PrivateLimitedCompanyLtd2023-10-012024-09-30 NI0513402023-09-30 NI0513402023-10-012024-09-30 NI051340business:AuditExemptWithAccountantsReport2023-10-012024-09-30 NI051340business:FilletedAccounts2023-10-012024-09-30 NI0513402024-09-30 NI0513402023-09-30 NI051340core:WithinOneYear2024-09-30 NI051340core:WithinOneYear2023-09-30 NI051340core:AfterOneYear2024-09-30 NI051340core:AfterOneYear2023-09-30 NI051340core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 NI051340core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 NI051340core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 NI051340core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 NI051340core:PreviouslyStatedAmount2024-09-30 NI051340core:PreviouslyStatedAmount2023-09-30 NI051340business:SmallEntities2023-10-012024-09-30 NI051340business:Director12023-10-012024-09-30 NI051340countries:NorthernIreland2023-10-012024-09-30 NI051340business:RegisteredOffice2023-10-012024-09-30 NI051340core:PlantMachinery2023-10-012024-09-30 NI051340core:FurnitureFittings2023-10-012024-09-30 NI051340core:Goodwill2023-09-30 NI051340core:Goodwill2024-09-30 NI051340core:PlantMachinery2023-09-30 NI051340core:FurnitureFittings2023-09-30 NI051340core:PlantMachinery2024-09-30 NI051340core:FurnitureFittings2024-09-30 NI051340business:OrdinaryShareClass12023-10-012024-09-30 NI051340business:OrdinaryShareClass12022-10-012023-09-30 NI051340business:OrdinaryShareClass22023-10-012024-09-30 NI051340business:OrdinaryShareClass22022-10-012023-09-30 NI051340business:AllOrdinaryShares2023-10-012024-09-30 NI051340business:AllOrdinaryShares2022-10-012023-09-30 NI0513402022-10-012023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. NI051340 (Northern Ireland)
Puresoft Ltd Unaudited accounts for the year ended 30 September 2024
Puresoft Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,572 
9,070 
Current assets
Cash at bank and in hand
18,777 
30,966 
Creditors: amounts falling due within one year
(9,737)
(14,841)
Net current assets
9,040 
16,125 
Total assets less current liabilities
16,612 
25,195 
Creditors: amounts falling due after more than one year
(13,893)
(16,613)
Net assets
2,719 
8,582 
Capital and reserves
Called up share capital
5,002 
5,002 
Profit and loss account
(2,283)
3,580 
Shareholders' funds
2,719 
8,582 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 March 2025 and were signed on its behalf by
Philip Hodgers Director Company Registration No. NI051340
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Puresoft Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Puresoft Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI051340. The registered office is 27 Enterprise House , Lisburn Enterprise Centre,, Lisburn , BT28 2BP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
The director believes that the company Puresoft Ltd has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Revenue from a contract to provide information technology services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when: 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 can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
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Puresoft Ltd Notes to the Accounts for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
4,000 
At 30 September 2024
4,000 
Amortisation
At 1 October 2023
4,000 
At 30 September 2024
4,000 
Net book value
At 30 September 2024
- 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
25,377 
17,815 
43,192 
Additions
- 
965 
965 
At 30 September 2024
25,377 
18,780 
44,157 
Depreciation
At 1 October 2023
22,401 
11,721 
34,122 
Charge for the year
720 
1,743 
2,463 
At 30 September 2024
23,121 
13,464 
36,585 
Net book value
At 30 September 2024
2,256 
5,316 
7,572 
At 30 September 2023
2,976 
6,094 
9,070 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,721 
2,654 
VAT
3,283 
7,484 
Trade creditors
266 
58 
Taxes and social security
- 
1,637 
Loans from directors
1,792 
1,608 
Accruals
1,675 
1,400 
9,737 
14,841 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
13,893 
16,613 
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Puresoft Ltd Notes to the Accounts for the year ended 30 September 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
5,000 Preference Shares of £1 each
5,000 
5,000 
5,002 
5,002 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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