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# PUI LTD

## Company Registration Number:
14152092 (England and Wales)

## Unaudited statutory accounts for the year ended 30 June 2025

## Period of accounts

## Start date: 1 July 2024

## End date: 30 June 2025

# PUI LTD

## Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# PUI LTD

## Balance sheet

As at 30 June 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: | 3 | 33,970 | 45,293
Tangible assets: | 4 | 1,254 | 2,894
Total fixed assets: |  | 35,224 | 48,187
Current assets
Debtors: | 5 | 216 | 77
Cash at bank and in hand: |  | 1,555,466 | 1,738,153
Total current assets: |  | 1,555,682 | 1,738,230
Creditors: amounts falling due within one year: | 6 | ( 2,273 ) | ( 5,284 )
Net current assets (liabilities): |  | 1,553,409 | 1,732,946
Total assets less current liabilities: |  | 1,588,633 | 1,781,133
Total net assets (liabilities): |  | 1,588,633 | 1,781,133
Capital and reserves
Called up share capital: |  | 2 | 2
Share premium account: |  | 2,038,453 | 2,038,453
Profit and loss account: |  | (449,822 ) | (257,322 )
Total Shareholders' funds: |  | 1,588,633 | 1,781,133

The notes form part of these financial statements

# PUI LTD

## Balance sheet statements

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

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

The directors acknowledge their 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 9 January 2026
and signed on behalf of the board by:

Name: Zvezdin Besarabov
Status: Director

The notes form part of these financial statements

# PUI LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  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 policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful economic lives. Computer equipment is depreciated at 33% per annum on a reducing balance basis.

  Intangible fixed assets amortisation policy

  Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life. Development costs - 20% straight line

  Other accounting policies

  – Basis of preparation of the financial statements in accordance with FRS 102 Section 1A. – Going concern and cessation of trade. – Foreign currency translation, with monetary assets and liabilities translated at closing rates and differences recognised in profit or loss. – Average number of employees.

# PUI LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# PUI LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 July 2024 |  | 56,616 | 56,616
Additions |  | 0 | 0
Disposals |  | 0 | 0
Revaluations |  | 0 | 0
Transfers |  | 0 | 0
At 30 June 2025 |  | 56,616 | 56,616
Amortisation |  |  |
At 1 July 2024 |  | 11,323 | 11,323
Charge for year |  | 11,323 | 11,323
On disposals |  |  |
Other adjustments |  |  |
At 30 June 2025 |  | 22,646 | 22,646
Net book value |  |  |
At 30 June 2025 |  | 33,970 | 33,970
At 30 June 2024 |  | 45,293 | 45,293

# PUI LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 July 2024 |  | 4,058 |  |  |  | 4,058
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 June 2025 |  | 4,058 |  |  |  | 4,058
Depreciation |  |  |  |  |  |
At 1 July 2024 |  | 1,164 |  |  |  | 1,164
Charge for year |  | 1,640 |  |  |  | 1,640
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 June 2025 |  | 2,804 |  |  |  | 2,804
Net book value |  |  |  |  |  |
At 30 June 2025 |  | 1,254 |  |  |  | 1,254
At 30 June 2024 |  | 2,894 |  |  |  | 2,894

# PUI LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 216 | 77
Total | 216 | 77

# PUI LTD

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors |  | 2,813
Taxation and social security | 2,001 | 1,517
Other creditors | 272 | 954
Total | 2,273 | 5,284