Registration number: 07199797

Pure Invitation Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 11

Pure Invitation Limited

Company Information

Director

Mrs C A Vincent

Registered office

15 Lythalls Lane Ind. Est Lythalls Lane Foleshill Coventry West Midlands CV6 6FL

Accountants

Fosse Accountants Limited Association of Chartered Certified Accountants 23 St Johns Enderby Leicester Leicestershire LE19 2BR

Pure Invitation Limited

Director's Report for the Year Ended 31 March 2025

The director presents her report and the financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

Mrs C A Vincent

Principal activity

The principal activity of the company is the internet retailing of bespoke wedding and party stationery

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 11 September 2025
 

......................................... Mrs C A Vincent Director

Pure Invitation Limited

(Registration number: 07199797)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	500	1,000
Tangible assets	5	42,403	76,846
		42,903	77,846
Current assets
Stocks	6	15,100	16,482
Cash at bank and in hand		56,829	77,371
		71,929	93,853
Creditors: Amounts falling due within one year	7	(87,234)	(102,174)
Net current liabilities		(15,305)	(8,321)
Total assets less current liabilities		27,598	69,525
Creditors: Amounts falling due after more than one year	7	(18,242)	(20,848)
Provisions for liabilities		7,029	-
Net assets		16,385	48,677
Capital and reserves
Called up share capital	8	1	1
Retained earnings		16,384	48,676
Shareholders' funds		16,385	48,677

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Pure Invitation Limited

(Registration number: 07199797)
Balance Sheet as at 31 March 2025

Approved and authorised by the director on 11 September 2025
 

......................................... Mrs C A Vincent Director

Pure Invitation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
15 Lythalls Lane Ind. Est
Lythalls Lane
Foleshill
Coventry
West Midlands
CV6 6FL

These financial statements were authorised for issue by the director on 11 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Pure Invitation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	50% Reducing balance
Plant and machinery	33.3% Reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% Straight line
Website	20% Straight line

Pure Invitation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Pure Invitation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 9).

4	Intangible assets

	Goodwill  £	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 April 2024	56,200	2,500	58,700
At 31 March 2025	56,200	2,500	58,700
Amortisation
At 1 April 2024	56,200	1,500	57,700
Amortisation charge	-	500	500
At 31 March 2025	56,200	2,000	58,200
Carrying amount
At 31 March 2025	-	500	500
At 31 March 2024	-	1,000	1,000

Pure Invitation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	209,996	209,996
Additions	998	998
At 31 March 2025	210,994	210,994
Depreciation
At 1 April 2024	133,150	133,150
Charge for the year	35,441	35,441
At 31 March 2025	168,591	168,591
Carrying amount
At 31 March 2025	42,403	42,403
At 31 March 2024	76,846	76,846

6

Stocks

	2025 £	2024 £
Other inventories	15,100	16,482

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	3,909	3,319
Trade creditors		5,889	24,584
Taxation and social security		39,389	27,971
Accruals and deferred income		618	2,861
Other creditors		37,429	43,439
		87,234	102,174

Pure Invitation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	18,242	20,848

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	18,242	20,848

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,909	3,319

Bank borrowings

Business Bouncebank Loan is denominated in Sterling Pounds with a nominal interest rate of 2.5%, and the final instalment is due on 8 November 2030. The carrying amount at year end is £22,151 (2024 - £24,167).

Pure Invitation Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

10

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £37,000.00 (2024 - £38,000.00) per each Ordinary shares		37,000		38,000

11	Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,570	12,570
Contributions paid to money purchase schemes	20,000	-
	32,570	12,570