Company No: 15596243 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Amit Puri

REGISTERED OFFICE	63 St. Mary Axe
	London
	EC3A 8AA
	United Kingdom

COMPANY NUMBER

15596243 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025
		£
Fixed assets
Tangible assets	3	47,323
		47,323
Current assets
Debtors	4	177,818
Cash at bank and in hand		232,855
		410,673
Creditors: amounts falling due within one year	5	( 170,303)
Net current assets		240,370
Total assets less current liabilities		287,693
Net assets		287,693
Capital and reserves
Called-up share capital	6	101
Profit and loss account		287,592
Total shareholder's funds		287,693

For the financial year ending 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Pure Tax Investigations Ltd (registered number: 15596243) were approved and authorised for issue by the Director on 27 November 2025. They were signed on its behalf by:

Amit Puri Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year, unless otherwise stated.

General information and basis of accounting

Pure Tax Investigations Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 63 St. Mary Axe, London, EC3A 8AA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	25 - 0 % reducing balance
Computer equipment	3 - 0 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2025
	Number
Monthly average number of persons employed by the Company during the year, including the director	3

3. Tangible assets

	Vehicles		Computer equipment		Total
	£		£		£
Cost
At 01 April 2024	0		0		0
Additions	62,450		500		62,950
At 31 March 2025	62,450		500		62,950
Accumulated depreciation
At 01 April 2024	0		0		0
Charge for the financial year	15,613		14		15,627
At 31 March 2025	15,613		14		15,627
Net book value
At 31 March 2025	46,837		486		47,323

4. Debtors

	2025
	£
Trade debtors	86,448
Other debtors	91,370
	177,818

5. Creditors: amounts falling due within one year

	2025
	£
Trade creditors	3,952
Taxation and social security	143,743
Other creditors	22,608
	170,303

6. Called-up share capital

	2025
	£
Allotted, called-up and fully-paid
101 Ordinary shares of £ 1.00 each	101