Registered number
SC217044
Pravera Ltd
Report and Accounts
30 June 2025

Pravera Ltd
Report and accounts
Contents
Page
Company information | 1
Director's report | 1
Accountants' report | 2
Profit and loss account | 2
Statement of comprehensive income | 3
Balance sheet | 3
Statement of changes in equity | 4
Notes to the accounts | 5

Pravera Ltd
Company Information
Director
Graeme Hume
Accountants
Mark Coyle Accountancy Services
5 Burnside Gardens
Kirkcudbright
Dumfries & Galloway
DG6 4JY
Bankers
Bank of Scotland
192 King Street
Castle Douglas
Dumfries & Galloway
DG7 1DB
Registered office
Conchieton Business Centre
Twynholm
Kirkcudbright
Dumfries & Galloway
DG6 4TA
Registered number
SC217044

Pravera Ltd
Registered number: | SC217044
Director's Report
The director presents his report and accounts for the year ended 30 June 2025.
Principal activities
The company's principal activity during the year continued to be the distribution of natural cosmetics.
Directors
The following persons served as directors during the year:
| Graeme Hume
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 10 March 2026 and signed on its behalf.
Graeme Hume
Director

Pravera Ltd
Accountants' Report
Accountants' report to the director of
Pravera Ltd
You consider that the company is exempt from an audit for the year ended 30 June 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, I have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to me.
I have not carried out an audit or any other review, and consequently I do not express any opinion on these accounts.
Mark Coyle Accountancy Services
Accountants
5 Burnside Gardens
Kirkcudbright
Dumfries & Galloway
DG6 4JY
10 March 2026

Pravera Ltd
Profit and Loss Account
for the year ended 30 June 2025
|  |  |  |  |  | 2025 |  | 2024
£ | £
Turnover | 1,464,234 |  | 1,470,046
Cost of sales | (937,858) |  | (969,773)
Gross profit | 526,376 |  | 500,273
Marketing costs | (74,186) |  | (86,091)
Administrative expenses | (425,943) |  | (472,628)
Other operating income | 27,175 |  | 42,996
Operating profit/(loss) | 53,422 |  | (15,450)
(Loss)/profit on the disposal of tangible fixed assets | (259) |  | 116
Profit/(loss) before taxation | 53,163 |  | (15,334)
Tax on profit/(loss) | (13,318) |  | 649
Profit/(loss) for the financial year | 39,845 |  | (14,685)

Pravera Ltd
Statement of comprehensive income
for the year ended 30 June 2025
|  |  |  |  | 2025 |  | 2024
£ | £
Profit/(loss) for the financial year | 39,845 |  | (14,685)
Other comprehensive income
Total comprehensive income for the year | 39,845 |  | (14,685)

Pravera Ltd
Registered number: | SC217044
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 165 |  |  | 225
Tangible assets | 4 |  |  | 54,424 |  |  | 67,093
|  |  |  | 54,589 |  |  | 67,318
Current assets
Stocks |  |  | 340,985 |  |  | 420,153
Debtors | 5 |  | 184,699 |  |  | 192,358
Cash at bank and in hand |  |  | 122,046 |  |  | 47,866
|  |  | 647,730 |  |  | 660,377
Creditors: amounts falling due within one year | 6 |  | (265,078) |  |  | (307,078)
Net current assets |  |  |  | 382,652 |  |  | 353,299
Total assets less current liabilities |  |  |  | 437,241 |  |  | 420,617
Creditors: amounts falling due after more than one year | 7 |  |  | (57,591) |  |  | (67,873)
Provisions for liabilities |  |  |  | (8,093) |  |  | (11,032)
Net assets |  |  |  | 371,557 |  |  | 341,712
Capital and reserves
Called up share capital |  |  |  | 20 |  |  | 20
Profit and loss account |  |  |  | 371,537 |  |  | 341,692
Shareholder's funds |  |  |  | 371,557 |  |  | 341,712
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Graeme Hume
Director
Approved by the board on 10 March 2026

Pravera Ltd
Statement of Changes in Equity
for the year ended 30 June 2025
Share | Share | Re- | Profit | Total
capital | premium | valuation | and loss
reserve | account
£ | £ | £ | £ | £
At 1 July 2023 | 20 |  | - |  | - |  | 368,377 |  | 368,397
Loss for the financial year | (14,685) |  | (14,685)
Dividends | (12,000) |  | (12,000)
At 30 June 2024 | 20 |  | - |  | - |  | 341,692 |  | 341,712
At 1 July 2024 | 20 |  | - |  | - |  | 341,692 |  | 341,712
Profit for the financial year | 39,845 |  | 39,845
Dividends | (10,000) |  | (10,000)
At 30 June 2025 | 20 |  | - |  | - |  | 371,537 |  | 371,557

Pravera Ltd
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Depreciation is provided on the following basis
| Plant and machinery | 25% reducing balance
| Motor vehicles | 25% reducing balance
| Fixtures and fittings | 25% reducing balance
| Office equipment | 25% reducing balance
| Amortisation is provided on the following basis:
| Tenants improvements | 10% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 10 |  | 11
3 | Intangible fixed assets | £
| Trademark:
| Cost
| At 1 July 2024 | 300
| At 30 June 2025 | 300
| Amortisation
| At 1 July 2024 | 75
| Provided during the year | 60
| At 30 June 2025 | 135
| Net book value
| At 30 June 2025 | 165
| At 30 June 2024 | 225
| Trademark is being written off in equal monthly instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 July 2024 | 16,554 |  | 222,378 |  | 50,524 |  | 289,456
| Additions | - |  | 3,669 |  | - |  | 3,669
| Disposals | - |  | (1,545) |  | - |  | (1,545)
| At 30 June 2025 | 16,554 |  | 224,502 |  | 50,524 |  | 291,580
| Depreciation
| At 1 July 2024 | 8,100 |  | 185,430 |  | 28,833 |  | 222,363
| Charge for the year | 844 |  | 9,924 |  | 5,312 |  | 16,080
| On disposals | - |  | (1,287) |  | - |  | (1,287)
| At 30 June 2025 | 8,944 |  | 194,067 |  | 34,145 |  | 237,156
| Net book value
| At 30 June 2025 | 7,610 |  | 30,435 |  | 16,379 |  | 54,424
| At 30 June 2024 | 8,454 |  | 36,948 |  | 21,691 |  | 67,093
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 161,485 |  | 170,266
| Other debtors | 23,214 |  | 22,092
|  |  |  |  |  | 184,699 |  | 192,358
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 182,067 |  | 239,064
| Taxation and social security costs | 66,485 |  | 52,920
| Other creditors | 16,526 |  | 15,094
|  |  |  |  |  | 265,078 |  | 307,078
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | 57,591 |  | 67,873
8 | Pension commitments
| The company operates a defined contribution pension scheme. The pension cost represents contributions payable by the company and amounted to £4,414 (2024 - £4,551). Contributions totalling £189 (2024 - £218) were payable to the fund at 30 June 2025 and are included in creditors.
9 | Deferred taxation | 2025 |  | 2024
£ | £
| At beginning of year | (11,032) |  | (11,681)
| Charged to profit or loss | 2,939 |  | 649
|  |  |  |  |  | (8,093) |  | (11,032)
10 | Deferred taxation (continued) | 2025 |  | 2024
| The provision for deferred taxation is made up as follows: | £ | £
| Accelerated capital allowances | 2,932 |  | 655
| Short term timing differences | 7 |  | (6)
|  |  |  |  |  | 2,939 |  | 649
11 | Controlling party
| The company was under the control of Earth Aid Group Ltd, a company incorporated in Scotland and owned by Mr G. Hume, director and sole shareholder, during the period from 23rd March 2016. Prior to this date the company was under the control of Mr G. Hume, director and sole shareholder.
12 | Other information
| Pravera Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| Conchieton Business Centre
| Twynholm
| Kirkcudbright
| Dumfries & Galloway
| DG6 4TA

Pravera Ltd SC217044 false 2024-07-01 2025-06-30 2025-06-30 VT Final Accounts November 2025 SC217044 2023-07-01 2024-06-30 SC217044 bus:AllOrdinaryShares core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 SC217044 core:WithinOneYear 2024-06-30 SC217044 core:AfterOneYear 2024-06-30 SC217044 core:ShareCapital 2024-06-30 SC217044 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC217044 2023-06-30 SC217044 core:ShareCapital 2023-06-30 SC217044 core:SharePremium 2023-06-30 SC217044 core:OtherReservesSubtotal 2023-06-30 SC217044 core:RetainedEarningsAccumulatedLosses 2023-06-30 SC217044 2024-07-01 2025-06-30 SC217044 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC217044 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC217044 bus:Director1 2024-07-01 2025-06-30 SC217044 core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC217044 bus:AllOrdinaryShares core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC217044 1 2024-07-01 2025-06-30 SC217044 2 2024-07-01 2025-06-30 SC217044 core:Goodwill 2024-07-01 2025-06-30 SC217044 core:LandBuildings 2024-07-01 2025-06-30 SC217044 core:PlantMachinery 2024-07-01 2025-06-30 SC217044 core:Vehicles 2024-07-01 2025-06-30 SC217044 countries:England 2024-07-01 2025-06-30 SC217044 bus:FRS102 2024-07-01 2025-06-30 SC217044 bus:FullAccounts 2024-07-01 2025-06-30 SC217044 2025-06-30 SC217044 core:WithinOneYear 2025-06-30 SC217044 core:AfterOneYear 2025-06-30 SC217044 core:ShareCapital 2025-06-30 SC217044 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC217044 core:SharePremium 2025-06-30 SC217044 core:OtherReservesSubtotal 2025-06-30 SC217044 core:Goodwill 2025-06-30 SC217044 core:LandBuildings 2025-06-30 SC217044 core:PlantMachinery 2025-06-30 SC217044 core:Vehicles 2025-06-30 SC217044 2024-06-30 SC217044 core:SharePremium 2024-06-30 SC217044 core:OtherReservesSubtotal 2024-06-30 SC217044 core:Goodwill 2024-06-30 SC217044 core:LandBuildings 2024-06-30 SC217044 core:PlantMachinery 2024-06-30 SC217044 core:Vehicles 2024-06-30 iso4217:GBP xbrli:pure