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Registered number: 08214405
Pura Homes Ltd
Financial Statements
For The Year Ended 30 September 2024
RT Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08214405
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 525,000 525,000
Investments 5 2,413 2,413
527,413 527,413
CURRENT ASSETS
Debtors 6 90,423 157,423
Cash at bank and in hand 1,015 4,835
91,438 162,258
Creditors: Amounts Falling Due Within One Year 7 (267,297 ) (280,051 )
NET CURRENT ASSETS (LIABILITIES) (175,859 ) (117,793 )
TOTAL ASSETS LESS CURRENT LIABILITIES 351,554 409,620
Creditors: Amounts Falling Due After More Than One Year 8 (200,075 ) (206,673 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,077 ) (21,077 )
NET ASSETS 130,402 181,870
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 130,401 181,869
SHAREHOLDERS' FUNDS 130,402 181,870
Page 1
Page 2
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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Randeep Powar
Director
27/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pura Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08214405 . The registered office is 9 Quickthorns, Oadby, Leicester, LE2 4EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
Page 3
Page 4
4. Tangible Assets
Investment Properties Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 525,000 1,241 526,241
As at 30 September 2024 525,000 1,241 526,241
Depreciation
As at 1 October 2023 - 1,241 1,241
As at 30 September 2024 - 1,241 1,241
Net Book Value
As at 30 September 2024 525,000 - 525,000
As at 1 October 2023 525,000 - 525,000
5. Investments
Unlisted
£
Cost
As at 1 October 2023 2,413
As at 30 September 2024 2,413
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 2,413
As at 1 October 2023 2,413
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 90,423 157,423
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,159 14,555
Bank loans and overdrafts 2,960 926
Other creditors 253,731 264,208
Taxation and social security 447 362
267,297 280,051
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 200,075 206,673
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5