Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30false32023-10-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity3truetruefalse 12906001 2023-10-01 2024-09-30 12906001 2022-10-01 2023-09-30 12906001 2024-09-30 12906001 2023-09-30 12906001 c:Director1 2023-10-01 2024-09-30 12906001 d:CurrentFinancialInstruments 2024-09-30 12906001 d:CurrentFinancialInstruments 2023-09-30 12906001 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12906001 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12906001 d:ShareCapital 2024-09-30 12906001 d:ShareCapital 2023-09-30 12906001 d:RetainedEarningsAccumulatedLosses 2024-09-30 12906001 d:RetainedEarningsAccumulatedLosses 2023-09-30 12906001 c:FRS102 2023-10-01 2024-09-30 12906001 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12906001 c:FullAccounts 2023-10-01 2024-09-30 12906001 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12906001 6 2023-10-01 2024-09-30 12906001 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 12906001









PUREJET LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
PUREJET LIMITED
 

CONTENTS



Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5


 
PUREJET LIMITED
REGISTERED NUMBER: 12906001

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
100
176

  
100
176

Creditors: amounts falling due within one year
 6 
(78,504)
(60,063)

Net current liabilities
  
 
 
(78,404)
 
 
(59,887)

Total assets less current liabilities
  
(78,403)
(59,886)

  

Net liabilities
  
(78,403)
(59,886)


Capital and reserves
  

Called up share capital 
  
100
176

Profit and loss account
  
(78,503)
(60,062)

  
(78,403)
(59,886)


Page 1

 
PUREJET LIMITED
REGISTERED NUMBER: 12906001
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 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 year 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 statement of income and retained earnings 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 by: 




................................................
S Barnett
Director

Date: 23 June 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PUREJET LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Purejet Limited is a private company, limited by shares, domiciled in England and Wales,
registration number 12906001. The registered office is Aston House, Cornwall Avenue, London N3 1LF.

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

The directors consider it appropriate to prepare the financial statements on a going concern basis. 
The company continues to pay its debts as they fall due and retains the support of the directors and  shareholders.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

Page 3

 
PUREJET LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
PUREJET LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
1



At 30 September 2024
1





5.


Debtors

2024
2023
£
£


Called up share capital not paid
100
176

100
176



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
21,789
21,789

Other creditors
54,941
35,469

Accruals and deferred income
1,774
2,805

78,504
60,063


 
Page 5