| REGISTERED NUMBER: |
| Pure Solar Limited |
| Unaudited Financial Statements for the Year Ended 31st May 2025 |
| REGISTERED NUMBER: |
| Pure Solar Limited |
| Unaudited Financial Statements for the Year Ended 31st May 2025 |
| Pure Solar Limited (Registered number: 06235620) |
| Contents of the Financial Statements |
| for the year ended 31st May 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Pure Solar Limited |
| Company Information |
| for the year ended 31st May 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Regent's Court |
| Princess Street |
| Hull |
| East Yorkshire |
| HU2 8BA |
| Pure Solar Limited (Registered number: 06235620) |
| Balance Sheet |
| 31st May 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| ( |
) | ( |
) |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Pure Solar Limited (Registered number: 06235620) |
| Balance Sheet - continued |
| 31st May 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Pure Solar Limited (Registered number: 06235620) |
| Notes to the Financial Statements |
| for the year ended 31st May 2025 |
| 1. | STATUTORY INFORMATION |
| Pure Solar Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Going concern |
| The financial statements have been prepared on a going concern basis. The company is reliant on the ongoing financial support of its parent company to meet its obligations as they fall due. The parent company has confirmed its intention to provide such support for a period of at least twelve months from the date of approval of the financial statements. Having reviewed the parent company’s financial position, including detailed forecasts and cashflow projections, the directors consider the going concern basis of preparation to be appropriate. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Stocks |
| Work in progress is valued at the lower of cost and net realisable value. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. |
| 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 tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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. |
| Pure Solar Limited (Registered number: 06235620) |
| Notes to the Financial Statements - continued |
| for the year ended 31st May 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1st June 2024 |
| Additions |
| Disposals | ( |
) |
| At 31st May 2025 |
| DEPRECIATION |
| At 1st June 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31st May 2025 |
| NET BOOK VALUE |
| At 31st May 2025 |
| At 31st May 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Directors' loan accounts | 45,592 | 44,080 |
| VAT |
| Deferred tax asset |
| Prepayments and accrued income |
| Pure Solar Limited (Registered number: 06235620) |
| Notes to the Financial Statements - continued |
| for the year ended 31st May 2025 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 8) |
| Trade creditors |
| Amounts owed to group undertakings |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts (see note 8) |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| Pure Solar Limited (Registered number: 06235620) |
| Notes to the Financial Statements - continued |
| for the year ended 31st May 2025 |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 31st May 2025 and 31st May 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| At the year end, the amount due from the Directors to the company was £45,592 (£44,080). The amount is unsecured, interest-free and repayable on demand. |
| 10. | PARENT AND ULTIMATE CONTROLLING PARTY |
| The Company's immediate parent is Pure Renewables Holdings Limited, incorporated in England and Wales. |
| These financial statements are available upon request from Unit 14d, iPark Industrial Estate, Innovation Drive, Hull, England, HU5 1SG. |