Acorah Software Products - Accounts Production 16.5.460 false true 30 December 2023 1 January 2023 false 31 December 2023 30 December 2024 30 December 2024 13796377 Mr Benjamin Blackman Mr Russell Blackman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13796377 2023-12-30 13796377 2024-12-30 13796377 2023-12-31 2024-12-30 13796377 frs-core:CurrentFinancialInstruments 2024-12-30 13796377 frs-core:Non-currentFinancialInstruments 2024-12-30 13796377 frs-core:BetweenOneFiveYears 2024-12-30 13796377 frs-core:MotorVehicles 2024-12-30 13796377 frs-core:MotorVehicles 2023-12-31 2024-12-30 13796377 frs-core:MotorVehicles 2023-12-30 13796377 frs-core:PlantMachinery 2024-12-30 13796377 frs-core:PlantMachinery 2023-12-31 2024-12-30 13796377 frs-core:PlantMachinery 2023-12-30 13796377 frs-core:WithinOneYear 2024-12-30 13796377 frs-core:ShareCapital 2024-12-30 13796377 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30 13796377 frs-bus:PrivateLimitedCompanyLtd 2023-12-31 2024-12-30 13796377 frs-bus:FilletedAccounts 2023-12-31 2024-12-30 13796377 frs-bus:SmallEntities 2023-12-31 2024-12-30 13796377 frs-bus:AuditExempt-NoAccountantsReport 2023-12-31 2024-12-30 13796377 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-31 2024-12-30 13796377 frs-bus:Director1 2023-12-31 2024-12-30 13796377 frs-bus:Director2 2023-12-31 2024-12-30 13796377 frs-countries:EnglandWales 2023-12-31 2024-12-30 13796377 2022-12-31 13796377 2023-12-30 13796377 2023-01-01 2023-12-30 13796377 frs-core:CurrentFinancialInstruments 2023-12-30 13796377 frs-core:Non-currentFinancialInstruments 2023-12-30 13796377 frs-core:BetweenOneFiveYears 2023-12-30 13796377 frs-core:WithinOneYear 2023-12-30 13796377 frs-core:ShareCapital 2023-12-30 13796377 frs-core:RetainedEarningsAccumulatedLosses 2023-12-30
Registered number: 13796377
Purity Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13796377
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,831 34,237
35,831 34,237
CURRENT ASSETS
Stocks 5 945 800
Debtors 6 (1,222 ) 802
Cash at bank and in hand 24,084 29,498
23,807 31,100
Creditors: Amounts Falling Due Within One Year 7 (33,354 ) (35,109 )
NET CURRENT ASSETS (LIABILITIES) (9,547 ) (4,009 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,284 30,228
Creditors: Amounts Falling Due After More Than One Year 8 (4,129 ) (12,322 )
NET ASSETS 22,155 17,906
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 22,055 17,806
SHAREHOLDERS' FUNDS 22,155 17,906
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Page 2
For the year ending 30 December 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 directors acknowledge their 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 Benjamin Blackman
Director
5 August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Purity Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13796377 . The registered office is 5 Keysfield Road, Paignton, Devon, TQ4 6EP.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 31 December 2023 5,862 45,277 51,139
Additions 9,661 - 9,661
As at 30 December 2024 15,523 45,277 60,800
Depreciation
As at 31 December 2023 1,681 15,221 16,902
Provided during the period 2,056 6,011 8,067
As at 30 December 2024 3,737 21,232 24,969
Net Book Value
As at 30 December 2024 11,786 24,045 35,831
As at 31 December 2023 4,181 30,056 34,237
5. Stocks
2024 2023
£ £
Stock 945 800
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors (1,476 ) 455
Other debtors 254 347
(1,222 ) 802
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,901 9,609
Trade creditors - 4,204
Other creditors 24,453 21,296
33,354 35,109
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,129 12,322
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,901 9,609
Later than one year and not later than five years 4,129 12,322
13,030 21,931
13,030 21,931
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Russell Blackman 1,000 3,000
Mr Benjamin Blackman 1,000 3,000
12. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 2,000 6,000
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