Pure Capital Investments Ltd - Filleted accounts

Registered number

12848120

Pure Capital Investments Ltd

Filleted Accounts

31 August 2025

Pure Capital Investments Ltd
Registered number:		12848120
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Investment Properties	3		229,402			229,402

Current assets
Debtors	4	8,000			8,000
Cash at bank and in hand		7,335			3,542
		15,335			11,542

Creditors: amounts falling due within one year	5	(4,231)			(2,137)

Net current assets			11,104			9,405

Total assets less current liabilities			240,506			238,807

Creditors: amounts falling due after more than one year	6		(237,330)			(238,640)



Net assets			3,176			167

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,076			67

Shareholders' funds			3,176			167

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.




Jason Yu
Director
Approved by the board on 25 May 2026

Pure Capital Investments Ltd
Notes to the Accounts
for the year ended 31 August 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:

	Investment Property	Not depreciated

	Fixed Assets- Investment Properties
	Investment properties are included at fair value. Gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

	Accounting Policy
	Investment properties are recognised initially at cost, including transaction costs.Subsequently, they are measured at fair value at each reporting date in accordance with FRS 102 Section 16.Changes in fair value are recognised in the profit and loss account in the period in which they arise.Investment properties are not depreciated.Fair value represents the amount for which the property could be exchanged between knowledgeable, willing parties in an arm’s-length transaction at the reporting date. The company obtains fair values from independent valuers or by using directors’ valuations supported by market data.




	Because fair value gains and losses are unrealised, they do not create distributable profits.

	Carrying Amount of Investment Property

	At 1 September 2024				229,402.00

	Fair value movement recognised in profit and loss				0.00

	At 31 August 2025				229,402.00

	Fair Value Measurement

	The fair value of the investment property has been determined using a directors’ valuation based on market evidence of similar properties and recent transactions.The valuation reflects current market conditions at the reporting date.There are no restrictions on the realisability of the property or the remittance of income and proceeds of disposal.

	The company has no contractual obligations to purchase, construct, or develop investment property or for repairs, maintenance, or enhancements other than routine commitments.


	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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Investment Properties
					Land and buildings
£
	Cost
	At 1 September 2024				229,402
	At 31 August 2025				229,402

	Depreciation
	At 31 August 2025				-

	Net book value
	At 31 August 2025				229,402
	At 31 August 2024				229,402


4	Debtors		2025		2024
£				£

	Other debtors		8,000		8,000


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		959		1,568
	Other creditors		3,272		569
			4,231		2,137


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		173,863		173,863
	Other creditors		63,467		64,777
			237,330		238,640


7	Other information

	Pure Capital Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	18 Tall Trees
	Royston
	Hertfordshire
	England
	SG8 7EG