Pure Brew Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Pure Brew Limited for the year ended 30 April 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pure Brew Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Pure Brew Limited , as a body, in accordance with the terms of our engagement letter dated 06 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Pure Brew Limited and state those matters that we have agreed to state to the director of Pure Brew Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pure Brew Limited and its director as a body for our work or for this report.

It is your duty to ensure that Pure Brew Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pure Brew Limited . You consider that Pure Brew Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Pure Brew Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6th January 2026

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Pure Brew Limited

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: 11286362

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,106		3,367

			2,106		3,367
CURRENT ASSETS
Debtors	5	233,355		392,934
Cash at bank and in hand		1,994,463		1,366,427

		2,227,818		1,759,361
Creditors: Amounts Falling Due Within One Year	6	(489,688 )		(450,183 )

NET CURRENT ASSETS (LIABILITIES)			1,738,130		1,309,178

TOTAL ASSETS LESS CURRENT LIABILITIES			1,740,236		1,312,545

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(526 )		(842 )

NET ASSETS			1,739,710		1,311,703

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			1,739,700		1,311,693

SHAREHOLDERS' FUNDS			1,739,710		1,311,703

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Pure Brew Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michal Janousek

Director

6th January 2026

The notes on pages 4 to 6 form part of these financial statements.

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Pure Brew Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Pure Brew Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11286362 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% Reducing Balance Method
Computer Equipment	33% Straight Line Method

2.4. Financial Instruments

The company has entered futures contracts. These are initially recognised at cost with movements in the fair market value of the contracts recognised through the profit and loss account.

2.5. 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.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

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Pure Brew Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2024	867	8,629	9,496
Additions	-	749	749

As at 30 April 2025	867	9,378	10,245

Depreciation
As at 1 May 2024	423	5,706	6,129
Provided during the period	89	1,921	2,010

As at 30 April 2025	512	7,627	8,139

Net Book Value
As at 30 April 2025	355	1,751	2,106

As at 1 May 2024	444	2,923	3,367

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	214,844	379,647
Other debtors	18,511	13,287

	233,355	392,934

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	238,694	195,803
Other creditors	624	312
Taxation and social security	250,370	254,068

	489,688	450,183

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	526	842

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Pure Brew Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 May 2024	842	842
Utilised	(316 )	(316)

Balance at 30 April 2025	526	526

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
9 Ordinary A shares of £ 1 each	9	9
1 Ordinary B shares of £ 1 each	1	1

	10	10

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