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# PURE SPARK ES LTD

## Company Registration Number:
09608385 (England and Wales)

## Unaudited statutory accounts for the year ended 31 May 2024

## Period of accounts

## Start date: 01 June 2023

## End date: 31 May 2024

# PURE SPARK ES LTD

## Contents of the Financial Statements

for the Period Ended 31 May 2024

Company Information - 3 |
Balance sheet - 4 |
Additional notes - 6 |
Balance sheet notes - 9 |

# PURE SPARK ES LTD

## Company Information

for the Period Ended 31 May 2024

Registered office: |  | Unit 10e Moston Road Sandbach Cheshire England CW11 3HL
Company Registration Number: |  | 09608385 (England and Wales)

# PURE SPARK ES LTD

## Balance sheet

As at 31 May 2024

| Notes | 2024 £ | 2023 £
--- | --- | --- | ---
Fixed assets
Intangible assets: | 4 | 5,262 | 4,625
Tangible assets: | 5 | 95,990 | 70,293
Total fixed assets: |  | 101,252 | 74,918
Current assets
Stocks: |  | 5,000 | 70
Debtors: | 6 | 99,840 | 82,963
Cash at bank and in hand: |  | 28,400 | 7,955
Total current assets: |  | 133,240 | 90,988
Prepayments and accrued income: |  | 0 | 87
Creditors: amounts falling due within one year: | 7 | ( 84,600 ) | ( 79,152 )
Net current assets (liabilities): |  | 48,640 | 11,923
Total assets less current liabilities: |  | 149,892 | 86,841
Creditors: amounts falling due after more than one year: | 8 | ( 15,240 ) | ( 0 )
Provision for liabilities: |  | ( 2,305 ) | ( 2,305 )
Accruals and deferred income: |  | ( 2,500 ) | ( 0 )
Total net assets (liabilities): |  | 129,847 | 84,536

The notes form part of these financial statements

# PURE SPARK ES LTD

## Balance sheet continued

As at 31 May 2024

| Notes | 2024 £ | 2023 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 10 | 10
Revaluation reserve: | 9 | 25,838 | 18,838
Profit and loss account: |  | 103,999 | 65,688
Shareholders funds: |  | 129,847 | 84,536

For the year ending 31 May 2024 the company was entitled to exemption 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.

This report was approved by the board of directors on 7 October 2025
And Signed On Behalf Of The Board By:

Name: Jason Punshon
Status: Director

The notes form part of these financial statements

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

- ## 2. Employees

  | 2024 | 2023
  --- | --- | ---
  Average number of employees during the period | 10 | 10

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

- ## 3. Off balance sheet disclosure

  No

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

## 4. Intangible assets

| Other | Total
--- | --- | ---
Cost | £ | £
At 01 June 2023 | 10,564 | 10,564
Additions | - | -
Disposals | - | -
Revaluations | - | -
Transfers | - | -
At 31 May 2024 | 10,564 | 10,564
Amortisation |  |
Amortisation at 01 June 2023 | 5,939 | 5,939
Charge for year | - | -
On disposals | ( 1,201 ) | ( 1,201 )
Other adjustments | 564 | 564
Amortisation at 31 May 2024 | 5,302 | 5,302
Net book value |  |
Net book value at 31 May 2024 | 5,262 | 5,262
Net book value at 31 May 2023 | 4,625 | 4,625

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

## 5. Tangible assets

| Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £
At 01 June 2023 | 5,380 | 5,229 | 21,920 | 69,036 | 101,565
Additions | 250 | 679 | 374 | 30,053 | 31,356
Disposals | ( 1,100 ) | ( 900 ) | ( 3,659 ) | - | ( 5,659 )
Revaluations | - | - | - | - | -
Transfers | - | - | - | - | -
At 31 May 2024 | 4,530 | 5,008 | 18,635 | 99,089 | 127,262
Depreciation |  |  |  |  |
At 01 June 2023 | 2,772 | 1,500 | 3,000 | 24,000 | 31,272
Charge for year | - | - | - | - | -
On disposals | - | - | - | - | -
Other adjustments | - | - | - | - | -
At 31 May 2024 | 2,772 | 1,500 | 3,000 | 24,000 | 31,272
Net book value |  |  |  |  |
At 31 May 2024 | 1,758 | 3,508 | 15,635 | 75,089 | 95,990
At 31 May 2023 | 2,608 | 3,729 | 18,920 | 45,036 | 70,293

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

## 6. Debtors

| 2024 £ | 2023 £
--- | --- | ---
Trade debtors | 99,840 | 82,963
Total | 99,840 | 82,963

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

## 7.Creditors: amounts falling due within one year note

| 2024 £ | 2023 £
--- | --- | ---
Bank loans and overdrafts | 33,215 | 38,574
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 11,985 | 38,489
Other creditors | 39,400 | 2,089
Total | 84,600 | 79,152

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

## 8.Creditors: amounts falling due after more than one year

| 2024 £ | 2023 £
--- | --- | ---
Bank loans and overdrafts |  | 0
Amounts due under finance leases and hire purchase contracts |  | 0
Other creditors | 15,240 | 0
Total | 15,240 | 0

# PURE SPARK ES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2024

## 9. Revaluation reserve

| 2024 £
--- | ---
Balance at 01 June 2023 | 18,838
Surplus or deficit after revaluation | 7,000
Balance at 31 May 2024 | 25,838