Company registration number 06534182 (England and Wales)
PURE CLOUD SOLUTIONS (GROUP) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
PURE CLOUD SOLUTIONS (GROUP) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
PURE CLOUD SOLUTIONS (GROUP) LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
273,050
273,050
Current assets
Debtors
5
114,111
44,074
Cash at bank and in hand
36
64
114,147
44,138
Creditors: amounts falling due within one year
6
(383,436)
(316,667)
Net current liabilities
(269,289)
(272,529)
Net assets
3,761
521
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
3,661
421
Total equity
3,761
521

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 February 2026 and are signed on its behalf by:
M J Lake
Director
Company registration number 06534182 (England and Wales)
PURE CLOUD SOLUTIONS (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Pure Cloud Solutions (Group) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 6, The Pavilions, Amber Close, Tamworth, West Midlands, B77 4RP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future due to the support of its group undertakings. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

PURE CLOUD SOLUTIONS (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
PURE CLOUD SOLUTIONS (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Dividends
2025
2024
£
£
Ordinary shares
Interim paid
230,495
232,799
230,495
232,799
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
273,050
273,050
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
70,000
-
0
Other debtors
44,111
44,074
114,111
44,074
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
383,436
316,667
7
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
PURE CLOUD SOLUTIONS (GROUP) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
8
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors
-
33,574
44,112
(33,575)
44,111
33,574
44,112
(33,575)
44,111

The loans are unsecured and repayable on demand.

2025-06-30 2024-07-01 false false false 10 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Lake M J Lake C Lake H A Lake 06534182 2024-07-01 2025-06-30 06534182 2025-06-30 06534182 2024-06-30 06534182 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 06534182 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 06534182 core:WithinOneYear 2025-06-30 06534182 core:WithinOneYear 2024-06-30 06534182 core:ShareCapital 2025-06-30 06534182 core:ShareCapital 2024-06-30 06534182 core:RetainedEarningsAccumulatedLosses 2025-06-30 06534182 core:RetainedEarningsAccumulatedLosses 2024-06-30 06534182 core:ShareCapitalOrdinaryShareClass1 2025-06-30 06534182 core:ShareCapitalOrdinaryShareClass1 2024-06-30 06534182 bus:Director2 2024-07-01 2025-06-30 06534182 2023-07-01 2024-06-30 06534182 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 06534182 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 06534182 bus:OrdinaryShareClass2 2023-07-01 2024-06-30 06534182 core:CurrentFinancialInstruments 2024-06-30 06534182 core:CurrentFinancialInstruments 2025-06-30 06534182 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06534182 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06534182 bus:FRS102 2024-07-01 2025-06-30 06534182 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 06534182 bus:Director1 2024-07-01 2025-06-30 06534182 bus:Director3 2024-07-01 2025-06-30 06534182 bus:Director4 2024-07-01 2025-06-30 06534182 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP