Pure Training Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04613827

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,239		6,669

			7,239		6,669
CURRENT ASSETS
Debtors	5	20,349		27,997
Cash at bank and in hand		1,068		13,428

		21,417		41,425
Creditors: Amounts Falling Due Within One Year	6	(17,875 )		(14,723 )

NET CURRENT ASSETS (LIABILITIES)			3,542		26,702

TOTAL ASSETS LESS CURRENT LIABILITIES			10,781		33,371

Creditors: Amounts Falling Due After More Than One Year	7		(2,507 )		(7,159 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,376 )		(1,267 )

NET ASSETS			6,898		24,945

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			6,896		24,943

SHAREHOLDERS' FUNDS			6,898		24,945

Page 1

Page 2

Pure Training Solutions Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 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 A D Brown

Director

4 August 2025

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

1. General Information

Pure Training Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04613827 . The registered office is 550 Valley Road, Basford, Nottingham, Nottinghamshire, NG5 1JJ.

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
Fixtures & Fittings	10% Straight line
Computer Equipment	33% Straight line

2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

Page 3

Page 4

Pure Training Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	17,656	19,403	6,391	43,450
Additions	2,748	-	-	2,748

As at 31 December 2024	20,404	19,403	6,391	46,198

Depreciation
As at 1 January 2024	13,409	16,981	6,391	36,781
Provided during the period	1,775	403	-	2,178

As at 31 December 2024	15,184	17,384	6,391	38,959

Net Book Value
As at 31 December 2024	5,220	2,019	-	7,239

As at 1 January 2024	4,247	2,422	-	6,669

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	3,028	8,322
Prepayments and accrued income	582	534
VAT	128	-
Director's loan account	16,611	19,141

	20,349	27,997

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	2,571	886
Bank loans and overdrafts	14,825	4,695
Corporation tax	359	6,309
Other taxes and social security	-	25
VAT	-	2,578
Other creditors	-	110
Accruals and deferred income	120	120

	17,875	14,723

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	2,507	7,159

Page 4

Page 5

Pure Training Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

At the balance sheet date, the director owed the company £16,610.73 (2023: £19,141). The directors loan account is unsecured, interest free and was repaid within 9 months of the year end date.

Page 5