Pure Global International Ltd - Filleted accounts

Registered number

10571725

Pure Global International Ltd

Filleted Accounts

31 January 2026

Pure Global International Ltd
Registered number:		10571725
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		233,397			208,939

Current assets
Debtors	4	73,799			131,339
Cash at bank and in hand		261,900			219,017
		335,699			350,356

Creditors: amounts falling due within one year	5	(148,565)			(118,418)

Net current assets			187,134			231,938

Total assets less current liabilities			420,531			440,877

Creditors: amounts falling due after more than one year	6		-			(3,531)

Provisions for liabilities			(13,015)			(6,900)


Net assets			407,516			430,446

Capital and reserves
Called up share capital			10			10
Profit and loss account			407,506			430,436

Shareholder's funds			407,516			430,446

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 her 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.




Hayley Richardson
Director
Approved by the board on 9 April 2026

Pure Global International Ltd
Notes to the Accounts
for the year ended 31 January 2026


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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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	15% reducing balance
	Vehicles	25% reducing balance

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		6


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	137,272		223,431		360,703
	Additions	60,713		33,585		94,298
	Disposals	-		(39,698)		(39,698)
	At 31 January 2026	197,985		217,318		415,303

	Depreciation
	At 1 February 2025	51,017		100,747		151,764
	Charge for the year	22,046		25,928		47,974
	On disposals	-		(17,832)		(17,832)
	At 31 January 2026	73,063		108,843		181,906

	Net book value
	At 31 January 2026	124,922		108,475		233,397
	At 31 January 2025	86,255		122,684		208,939


4	Debtors			2026		2025
£					£

	Trade debtors			72,969		130,839
	Other debtors			830		500
				73,799		131,339


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			3,337		9,815
	Trade creditors			9,550		10,551
	Deferred income			12,750		4,000
	Taxation and social security costs			121,329		90,765
	Other creditors			1,599		3,287
				148,565		118,418


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		3,531


7	Related party transactions

	As at 31 January 2026 the company owed Hayley Richardson, director, the sum of £1599 (2025: £3284)


8	Other information

	Pure Global International Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Boundary Farm
	Middleton
	N Yorks
	YO18 8PB