Pure Renewables Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14822375 (England and Wales)

Pure Renewables Holdings Limited

Unaudited Financial Statements for the Period 1st May 2024 to 31st May 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J P G Cook

M W Harries

D P Kennedy

C M J Whitelock

REGISTERED OFFICE:

Unit 14d Ipark Industrial Estate

Innovation Drive

Hull

East Yorkshire

HU5 1SG

REGISTERED NUMBER:

14822375 (England and Wales)

ACCOUNTANTS:

Smailes Goldie

Chartered Accountants

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Investments

4

1,511,477

CURRENT ASSETS

Debtors

5

673,967

706,001

Cash at bank

32,034

-

706,001

NET CURRENT ASSETS

706,001

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,217,478

CAPITAL AND RESERVES

Called up share capital

6

14,300

Share premium

7

645,700

Merger reserve

7

1,501,478

Retained earnings

7

56,000

SHAREHOLDERS' FUNDS

2,217,478

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 20th November 2025 and were signed on its behalf by:

M W Harries - Director

1.	STATUTORY INFORMATION

Pure Renewables Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Basis of consolidation

The company is exempt from the requirement to prepare consolidated financial statements under Section 399 of the Companies Act 2006 because it qualifies as a small group. Accordingly, these financial statements present information about the company as an individual entity.

Investments in subsidiaries

Investments in subsidiaries are stated at cost less any accumulated impairment losses. The carrying value of investments is reviewed annually for indicators of impairment. Where impairment is identified, the carrying amount is reduced to the recoverable amount and the impairment loss is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st May 2024

and 31st May 2025

1,511,477

NET BOOK VALUE

At 31st May 2025

1,511,477

At 30th April 2024

1,511,477

The company owns 100% of the share capital of Pure Renewables Commercial

Limited and Pure Solar Limited.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

Amounts owed by group undertakings

673,966

706,000

Other debtors

1

673,967

706,001

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as
restated

£

14,300

Ordinary

£1

14,300

7.

RESERVES

Retained

Share

Merger

earnings

premium

reserve

Totals

£

At 1st May 2024

-

645,700

1,501,478

2,147,178

Prior year adjustment

56,000

2,203,178

Profit for the period

-

At 31st May 2025

56,000

645,700

1,501,478

2,203,178

Share premium

The share premium account represents the amount received by the company on the issue of

shares in excess of their nominal value.

Merger reserve

The merger reserve arose when the company issued shares in exchange for shares in another company, qualifying for merger relief under Companies Act 2006 Section 612.

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.