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Company Registration No. 12157236 (England and Wales)
Pure Heart Boutique Ltd Unaudited accounts for the year ended 31 March 2025
Pure Heart Boutique Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pure Heart Boutique Ltd Company Information for the year ended 31 March 2025
Director
Mrs Tabitha Hayley Walker
Company Number
12157236 (England and Wales)
Registered Office
9 Parsonage Close Oakley Bedford MK43 7TG United Kingdom
Accountants
Virtue Accounting Limited 53 Warwick Street Coventry CV5 6ET
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Pure Heart Boutique Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
946
52
Current assets
Inventories
14,238
12,124
Debtors
155
85
Cash at bank and in hand
8,408
8,564
22,801
20,773
Creditors: amounts falling due within one year
(7,555)
(7,907)
Net current assets
15,246
12,866
Net assets
16,192
12,918
Capital and reserves
Called up share capital
5
10
10
Profit and loss account
16,182
12,908
Shareholders' funds
16,192
12,918
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 September 2025 and were signed on its behalf by
Mrs Tabitha Hayley Walker Director Company Registration No. 12157236
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Pure Heart Boutique Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Pure Heart Boutique Ltd is a private company, limited by shares, registered in England and Wales, registration number 12157236. The registered office is 9 Parsonage Close, Oakley, Bedford, MK43 7TG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reduced Balance
Computer equipment
33% Straight Line
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Pure Heart Boutique Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2024
1,215
Additions
1,125
At 31 March 2025
2,340
Depreciation
At 1 April 2024
1,163
Charge for the year
231
At 31 March 2025
1,394
Net book value
At 31 March 2025
946
At 31 March 2024
52
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
6
Loans to directors
Movements on directors' loan accounts represents timing differences between amounts owed, and payments made to, directors in respect of expenses, remuneration and dividends. At the reporting date the amount owed by the company to Mrs T Walker was £1,248, a movement of £717 from £1,965 owed by the company at the beginning of the period. Interest has not been charged on these balances and no guarantees have been provided by either the company or the directors.
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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