REGISTERED NUMBER: 13928273 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRISTINE PVC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A McCaffrey

REGISTERED OFFICE:

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

REGISTERED NUMBER:

13928273 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Tangible assets

4

108,492

76,459

CURRENT ASSETS

Stocks

35,000

35,000

Debtors

5

461,969

244,891

Cash at bank

61,158

85,272

558,127

365,163

CREDITORS

Amounts falling due within one year

6

301,234

113,614

NET CURRENT ASSETS

256,893

251,549

TOTAL ASSETS LESS CURRENT LIABILITIES

365,385

328,008

CREDITORS

Amounts falling due after more than one year

7

(32,110

)

(22,787

)

PROVISIONS FOR LIABILITIES

(24,953

)

(14,459

)

NET ASSETS

308,322

290,762

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

308,222

290,662

308,322

290,762

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

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

The director acknowledges her 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 director and authorised for issue on 10 July 2025 and were signed by:

Mrs A McCaffrey - Director

1.	STATUTORY INFORMATION

Pristine PVC 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Going concern

The Director believes that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the annual financial statements has been adopted.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

823

1,954

83,991

1,832

88,600

Additions

-

-

57,930

-

57,930

At 31 March 2025

823

1,954

141,921

1,832

146,530

DEPRECIATION

At 1 April 2024

219

330

11,246

346

12,141

Charge for year

121

325

24,841

610

25,897

At 31 March 2025

340

655

36,087

956

38,038

NET BOOK VALUE

At 31 March 2025

483

1,299

105,834

876

108,492

At 31 March 2024

604

1,624

72,745

1,486

76,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

374,418

155,860

Other debtors

498

498

Directors' current accounts

85,167

49,291

Prepayments

1,886

39,242

461,969

244,891

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Hire purchase contracts

36,509

22,787

Trade creditors

36,366

41,697

Tax

11,933

13,851

Social security and other taxes

771

1,233

VAT

78,561

20,255

Other creditors

129

175

Accruals and deferred income

136,965

13,616

301,234

113,614

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Hire purchase contracts

32,110

22,787

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31/3/25

31/3/24

£

£

Mrs A McCaffrey

Balance outstanding at start of year

49,291

(8,288

)

Amounts advanced

104,724

98,317

Amounts repaid

(68,848

)

(40,738

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

85,167

49,291

Interest is charged on the director's loan account at 2.25% , in line with HMRC's official rate.