REGISTERED NUMBER: 09615784 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 June 2025

FOR

PURE FOCUS SOLUTIONS LTD

PURE FOCUS SOLUTIONS LTD

COMPANY INFORMATION

For The Period Ended 30 June 2025

| DIRECTOR: | Tajinder Sagoo

| REGISTERED OFFICE: | 320 FIRECREST COURT

| CENTRE PARK

| WARRINGTON

| ENGLAND

| WA1 1RG

| REGISTERED NUMBER: | 09615784(England and Wales)

| ACCOUNTANTS: | Brookson Limited

| Brunel House 340 Firecrest Court

| Centre Park

| Warrington

| Cheshire

| WA1 1RG

PURE FOCUS SOLUTIONS LTD (REGISTERED NUMBER: 09615784)

BALANCE SHEET

30 June 2025

| 30 June 2025 | 30 June 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 0 |  | 676 |  |

CURRENT ASSETS

Debtors | 5 | 2,980 |  | 4,035 |  |

Cash at bank | 15,498 |  | 37,027 |  |

18,478 |  | 41,062 |  |

CREDITORS

Amounts falling due within one year | 6 | (6,684) |  | (22,599) |  |

NET CURRENT ASSETS/(LIABILITIES) | 11,794 |  | 18,463 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,794 |  | 19,139 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 0 |  | 0 |  |

NET ASSETS/(LIABILITIES) | 11,794 |  | 19,139 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 11,793 |  | 19,138 |  |

11,794 |  | 19,139 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for:

(a) | ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 4 June 2026 and were signed by:

Tajinder Sagoo- Director

PURE FOCUS SOLUTIONS LTD (REGISTERED NUMBER: 09615784)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| PURE FOCUS SOLUTIONS LTD is a private company, limited by shares, registration number 09615784. The Registered office is 320 FIRECREST COURT, CENTRE PARK, WARRINGTON, ENGLAND, WA1 1RG.

| Summary of significant accounting policies and key accounting estimates

| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

| Compliance with accounting standards

| The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A small entities. There were no material departures from that standard.

2. | ACCOUNTING POLICIES

| Basis of accounting

| These financial statements for the year ended 30 June 2025 are the first financial statements that comply with FRS 102 Section 1A small entities. The transition date is 1 July 2023.

| The financial statements have been prepared under the historic cost convention,except that as disclosed in the accounting policies, certain items are shown at fair value. The presentational currency is in sterling which has been rounded to the nearest £1.

| Turnover

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the course of the company's activities and is shown net of sales/value added tax, returns, rebates and discounts. Income is recognised when goods/services have been delivered/provided to clients should that risk and rewards of ownership have transferred to them.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulative impairment losses.

| Depreciation

| Depreciation is calculated so as to write off the cost of an asset, net of anticipated disposal proceeds, over the useful

| economic life of that asset as follows:

| Fixtures & fittings - 15% reducing balance

| Office equipment - 33% straight line

| Motor vehicles - 25% reducing balance

| Plant and machinery - 15% reducing balance

| Stocks

| Stock has been valued at the lower of cost and estimated selling price less costs to sell.

| Foreign currency

| Transactions in foreign currency are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

| Pension costs

| The company operates a defined contribution pension scheme and the pension cost charge represents the contributions payable by the company to the fund in respect of the period. The assets of the scheme are held separately from those of the company in an independently administered fund.

| Deferred taxation

| Deferred Taxation is provided on the liability method to take account of timing differences between treatment of certain items for accounts purposes and their treatment for tax. Tax deferred or accelerated is accounted for in respect of all material timing differences.

| Leasing

| Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated. Rentals payable under operating leases are charged to the statement of income and retained earnings on a sraight line basis over the period.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors loans. Bank Loans are initially measured at the present value of future payments, discounted at the market rate of interest and subsequently at amortised cost using the effective interest method. Directors Loan (being repayable on demand). Trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

| Going concern

| The director reviews the financial position of the company from the date of approval of the accounts on an ongoing basis, and concludes that the company is able to meet all its liabilities as they fall due.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1.

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 July 2024 | 2,818 |  |

| Additions | 0 |  |

| At 30 June 2025 | 2,818 |  |

| DEPRECIATION

| At 1 July 2024 | 2,142 |  |

| Charge for year | 676 |  |

| At 30 June 2025 | 2,818 |  |

| NET BOOK VALUE

| At 30 June 2025 | 0 |  |

| At 30 June 2024 | 676 |  |

PURE FOCUS SOLUTIONS LTD (REGISTERED NUMBER: 09615784)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30 June 2025 |  | 30 June 2024

£ | £ |

| Trade debtors | 2,916 |  | 3,968 |  |

| Other debtors | 64 |  | 67 |  |

2,980 |  | 4,035 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30 June 2025 |  | 30 June 2024

£ | £ |

| Trade creditors | 0 |  | 0 |  |

| Taxation and social security | 6,684 |  | 22,410 |  |

| Other creditors | 0 |  | 189 |  |

6,684 |  | 22,599 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30 June 2025 |  | 30 June 2024

£ | £ |

| Trade creditors | 0 |  | 0 |  |

8. | RECONCILIATION OF MOVEMENTS IN RESERVES

£ |

| Profit for the financial period | 23,456 |  |

| Dividends | (30,801) |  |

| New share capital subscribed | 0 |  |

| Net addition to reserves | (7,345) |  |

| Opening reserves | 19,139 |  |

| Closing reserves | 11,794 |  |

9. | TRANSITION TO FRS102

| The transition to FRS102 Section 1A for Small Entities has not resulted in any changes to accounting policies to those used

| previously.

PURE FOCUS SOLUTIONS LTD (REGISTERED NUMBER: 09615784)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

10. | Post balance sheet events

| There are no material non-adjusting post balance sheet events to report.