Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC581934 Mr Ashley Puren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC581934 2024-07-31 SC581934 2025-07-31 SC581934 2024-08-01 2025-07-31 SC581934 frs-core:CurrentFinancialInstruments 2025-07-31 SC581934 frs-core:Non-currentFinancialInstruments 2025-07-31 SC581934 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 SC581934 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC581934 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 SC581934 frs-core:ShareCapital 2025-07-31 SC581934 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC581934 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC581934 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC581934 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC581934 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC581934 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC581934 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 SC581934 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 SC581934 frs-bus:Director1 2024-08-01 2025-07-31 SC581934 frs-countries:Scotland 2024-08-01 2025-07-31 SC581934 2023-07-31 SC581934 2024-07-31 SC581934 2023-08-01 2024-07-31 SC581934 frs-core:CurrentFinancialInstruments 2024-07-31 SC581934 frs-core:Non-currentFinancialInstruments 2024-07-31 SC581934 frs-core:ShareCapital 2024-07-31 SC581934 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 SC581934 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31
Registered number: SC581934
Puren Group Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
SBS Accountancy
Haypark Business Centre
Marchmont Avenue
Polmont
FK2 0NZ
Puren Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Puren Group Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC581934

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,502,491 |  | 1,337,491
|  |  | 1,502,491 |  | 1,337,491
CURRENT ASSETS
Cash at bank and in hand |  | 46,947 |  | 10,866 |
|  | 46,947 |  | 10,866 |
Creditors: Amounts Falling Due Within One Year | 5 | (270,574 ) |  | (219,748 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (223,627 ) |  | (208,882 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,278,864 |  | 1,128,609
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (1,151,480 ) |  | (1,032,804 )
NET ASSETS |  |  | 127,384 |  | 95,805
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Fair value reserve | 8 |  | 115,616 |  | 115,616
Profit and Loss Account |  |  | 11,767 |  | (19,812 )
SHAREHOLDERS' FUNDS |  |  | 127,384 |  | 95,805

Page 1
Page 2
Puren Group Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Ashley Puren Director
30th January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Puren Group Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Puren Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC581934 . The registered office is 141 Gilmour Place, Edinburgh, EH3 9PW.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: )
1 -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 August 2024 | 1,337,491
Additions | 165,000
As at 31 July 2025 | 1,502,491
Net Book Value
As at 31 July 2025 | 1,502,491
As at 1 August 2024 | 1,337,491

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2 |  | 1
Bank loans and overdrafts | 47,523 |  | 21,027
Amounts owed to group undertakings | 198,204 |  | 193,601
Other creditors | 24,845 |  | 5,119
| 270,574 |  | 219,748

Page 3
Page 4
Puren Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,106,766 |  | 988,090
Other creditors | 44,714 |  | 44,714
| 1,151,480 |  | 1,032,804

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 August 2024 | 115,616
As at 31 July 2025 | 115,616

Page 4