Registered number
07414615
Pure Panel Management Limited
Unaudited Filleted Accounts
31 December 2025

Pure Panel Management Limited
Registered number: | 07414615
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 311,680 |  |  | 319,566
Investments | 4 |  |  | 50,000 |  |  | 50,000
|  |  |  | 361,680 |  |  | 369,566
Current assets
Debtors | 5 |  | 626,898 |  |  | 684,052
Investments held as current assets | 6 |  | 1,640,553 |  |  | 1,301,709
Cash at bank and in hand |  |  | 243,028 |  |  | 340
|  |  | 2,510,479 |  |  | 1,986,101
Creditors: amounts falling due within one year | 7 |  | (844,516) |  |  | (804,212)
Net current assets |  |  |  | 1,665,963 |  |  | 1,181,889
Total assets less current liabilities |  |  |  | 2,027,643 |  |  | 1,551,455
Provisions for liabilities |  |  |  | (938) |  |  | (2,109)
Net assets |  |  |  | 2,026,705 |  |  | 1,549,346
Capital and reserves
Called up share capital |  |  |  | 108 |  |  | 108
Profit and loss account |  |  |  | 2,026,597 |  |  | 1,549,238
Shareholders' funds |  |  |  | 2,026,705 |  |  | 1,549,346
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
J Gillam
Director
Approved by the board on 8 April 2026

Pure Panel Management Limited
Notes to the Accounts
for the year ended 31 December 2025
| 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 from the rendering of services is recognised by reference to the stage of completion of the contract.
| 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:
| Plant and machinery | over 3 years
| Land and buildings | over 99 years
| Investments
| Investments in unquoted equity instruments are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| 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.
| Leased assets
| Operating lease payments are recognised as an expense to the profit and loss as they fall due.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
1 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 16 |  | 16
2 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 January 2025 | (12,500)
| At 31 December 2025 | (12,500)
| Amortisation
| At 1 January 2025 | (12,500)
| At 31 December 2025 | (12,500)
| Net book value
| At 31 December 2025 | -
| Goodwill was written off over its economic useful life of 3 years.
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 January 2025 | 316,728 |  | 44,474 |  | 361,202
| Additions | - |  | 960 |  | 960
| At 31 December 2025 | 316,728 |  | 45,434 |  | 362,162
| Depreciation
| At 1 January 2025 | 5,599 |  | 36,037 |  | 41,636
| Charge for the year | 3,199 |  | 5,647 |  | 8,846
| At 31 December 2025 | 8,798 |  | 41,684 |  | 50,482
| Net book value
| At 31 December 2025 | 307,930 |  | 3,750 |  | 311,680
| At 31 December 2024 | 311,129 |  | 8,437 |  | 319,566
4 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 January 2025 | 50,000
| At 31 December 2025 | 50,000
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 485,591 |  | 493,220
| Other debtors | 141,307 |  | 190,832
|  |  |  |  |  | 626,898 |  | 684,052
6 | Investments held as current assets | 2025 |  | 2024
£ | £
| Fair value
| Unlisted investments | 1,640,553 |  | 1,301,709
7 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 426,295 |  | 540,400
| Taxation and social security costs | 330,688 |  | 143,735
| Other creditors | 87,533 |  | 120,077
|  |  |  |  |  | 844,516 |  | 804,212
8 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| J A Gillam
| Director's loan | 69,052 |  | 25,768 |  | (98,195) |  | (3,375)
|  | 69,052 |  | 25,768 |  | (98,195) |  | (3,375)
9 | Exceptional items
| Included within administrative expenses this year is £130,834 (2024 - £630,571) in respect of a monetary theft by a former employee of the company. In the year to 31 December 2025, other operating income includes £185,305 in respect of compensation received following this theft
10 | Other information
| Pure Panel Management Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 5 Diamond Court
| Kingston Park
| Newcastle upon Tyne
| Tyne and Wear
| NE3 2EN

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