Pure Environs Ltd

Pure Environs Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	43,321	0
		43,321	0
Current assets
Stocks	4	97,658	0
Debtors	5	173,142	50,247
Cash at bank and in hand		35,650	20,326
		306,450	70,573
Creditors: amount falling due within one year	6	(238,739)	(33,877)
Net current assets		67,711	36,696

Total assets less current liabilities		111,032	36,696
Creditors: amount falling due after more than one year	7	(17,384)	0
Net assets		93,648	36,696

Capital and reserves
Called up share capital		1	1
Profit and loss account		93,647	36,695
Shareholders' funds		93,648	36,696

For the year ended 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 18 November 2025 and were signed by:

-------------------------------
Mr D Aziz
Director

Pure Environs Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Pure Environs Ltd is a private company, limited by shares, registered in England and Wales, registration number 13234930, registration address 268 Bath Road, Slough, England, SL1 4DX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25.00% Straight Line
Plant and Machinery	25.00% Straight Line
Computer Equipment	33.33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 1).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Plant and Machinery	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	-	-	-	-
Additions	53,382	3,500	990	57,872
Disposals	-	-	-	-
At 31 March 2025	53,382	3,500	990	57,872
Depreciation
At 01 April 2024	-	-	-	-
Charge for year	13,346	875	330	14,551
On disposals	-	-	-	-
At 31 March 2025	13,346	875	330	14,551
Net book values
Closing balance as at 31 March 2025	40,036	2,625	660	43,321
Opening balance as at 01 April 2024	-	-	-	-

Stocks

	2025 £		2024 £
Work in Progress	97,658		0
	97,658		0

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	12,865	0
Prepayments & Accrued Income	86,521	0
Other Debtors	68,659	50,247
VAT	5,097	0
	173,142	50,247

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	23,842	334
Taxation and Social Security	19,473	13,367
Obligations under HP/Financial Leases	9,933	0
Other Creditors	185,491	20,176
	238,739	33,877

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations under HP/Financial Leases	17,384		0
	17,384		0

Related Party Transactions

Debtors due within one year included an interest free amount of £56,893 (2024 - £49,247) due from the connected company. This loan is repayable on demand.

Creditors due within one year include an interest free amount of £39,416 (2024 - £19,027) due to the director. This loan is repayable on demand.

Creditors due within one year included an interest free amount of £140,000 (2024 - £Nil) due to the connected company. This loan is repayable on demand.

Registered Number: 13234930
England and Wales
PURE ENVIRONS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025