REGISTERED NUMBER: 03923271 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

PURPLE TALENT SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Taylor

P A Leibowitz

J Haworth

SECRETARY:

P Taylor

REGISTERED OFFICE:

19-21 Middle Row

Stevenage

Hertfordshire

SG1 3AW

REGISTERED NUMBER:

03923271 (England and Wales)

ACCOUNTANTS:

Barker Wilkinson Limited

19-21 Middle Row

Stevenage

Hertfordshire

SG1 3AW

FIXED ASSETS

Tangible assets

4

874

2,247

CURRENT ASSETS

Debtors

5

30,352

34,318

Cash at bank

27,765

35,811

58,117

70,129

CREDITORS

Amounts falling due within one year

6

82,516

48,844

NET CURRENT (LIABILITIES)/ASSETS

(24,399

)

21,285

TOTAL ASSETS LESS CURRENT LIABILITIES

(23,525

)

23,532

CAPITAL AND RESERVES

Called up share capital

90

100

Capital redemption reserve

7

10

-

Investment in own

shares

7

-

(15,900

)

Retained earnings

7

(23,625

)

39,332

SHAREHOLDERS' FUNDS

(23,525

)

23,532

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge 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 applicable to companies subject to the small companies regime.

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

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

P Taylor - Director

1.	STATUTORY INFORMATION

Purple Talent Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 28th February 2026 have been prepared using the going concern basis of accounting.

Significant judgements and estimates

In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from those estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

33% on cost

Financial instruments

The directors consider all financial instruments to be basic financial instruments in accordance with paragraph 11 of FRS102. All basic financial instruments including trade and other debtors, cash and cash equivalents, and trade and other creditors, are initially recognised at transaction price and thereafter stated at amortised cost.

Trade and other receivables and payables

Trade and other receivables and payables are measured at amortised cost which approximates to fair value given the short term nature of these assets and liabilities.

Trade receivables are valued at original invoice amount less an allowance for potentially un-collectable debts. Provision is made where this is objective evidence to suggest that the company will not be in a position to collect receivables as they fall due. Bad and Doubtful debts are written off in the profit and loss account on identification.

Cash and cash equivalents

Cash and cash equivalents comprise cash balances held for the purposes of meeting short-term cash commitments

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Treasury shares

Shares reacquired by the company are recognised at cost as a deduction from equity. No gain or loss is recognised in the profit and loss account on the purchase, sale, transfer, or cancellation of treasury shares.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 March 2025

and 28 February 2026

46,436

DEPRECIATION

At 1 March 2025

44,189

Charge for year

1,373

At 28 February 2026

45,562

NET BOOK VALUE

At 28 February 2026

874

At 28 February 2025

2,247

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

13,906

31,976

VAT

4,338

2,342

Prepayments

12,108

-

30,352

34,318

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

24,271

14,779

Amounts owed to group undertakings

54,847

20,000

Accruals and deferred income

3,398

14,065

82,516

48,844

7.

RESERVES

Capital

Investment

Retained

redemption

in own

earnings

reserve

shares

Totals

£

£

£

£

At 1 March 2025

39,332

-

(15,900

)

23,432

Deficit for the year

(47,057

)

(47,057

)

Cancellation of Treasury

Shares

(15,900

)

-

15,900

-

Nominal value of cancelled

Treasury Shares

-

10

-

10

At 28 February 2026

(23,625

)

10

-

(23,615

)

8.	PARENT COMPANY

The company's parent company is Bioss International (Southern Africa) (Pty) Limited.