REGISTERED NUMBER: 10057047 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

4Pureheart Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms B L Davidson

REGISTERED OFFICE:

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

REGISTERED NUMBER:

10057047 (England and Wales)

ACCOUNTANTS:

Nick Brajkovich Limited

Chartered Accountants

29 Withers Avenue

Warrington

Cheshire

WA2 8EU

FIXED ASSETS

Tangible assets

4

243,971

269,803

CURRENT ASSETS

Debtors

5

226,054

362,300

Cash at bank and in hand

519,632

615,112

745,686

977,412

CREDITORS

Amounts falling due within one year

6

655,842

179,657

NET CURRENT ASSETS

89,844

797,755

TOTAL ASSETS LESS CURRENT LIABILITIES

333,815

1,067,558

CREDITORS

Amounts falling due after more than one year

7

-

(4,781

)

PROVISIONS FOR LIABILITIES

(45,000

)

(32,000

)

NET ASSETS

288,815

1,030,777

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

288,811

1,030,773

288,815

1,030,777

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 5 June 2026 and were signed by:

Ms B L Davidson - Director

1.	STATUTORY INFORMATION

4Pureheart 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, the company's activities are outside the scope of 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.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 60 (2025 - 49 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

359,242

45,273

83,035

Additions

-

-

2,928

Disposals

-

-

-

At 31 March 2026

359,242

45,273

85,963

DEPRECIATION

At 1 April 2025

147,180

36,473

49,739

Charge for year

35,925

1,800

7,245

Eliminated on disposal

-

-

-

At 31 March 2026

183,105

38,273

56,984

NET BOOK VALUE

At 31 March 2026

176,137

7,000

28,979

At 31 March 2025

212,062

8,800

33,296

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

24,123

17,055

528,728

Additions

26,597

2,622

32,147

Disposals

(2,800

)

-

(2,800

)

At 31 March 2026

47,920

19,677

558,075

DEPRECIATION

At 1 April 2025

8,479

17,054

258,925

Charge for year

10,035

874

55,879

Eliminated on disposal

(700

)

-

(700

)

At 31 March 2026

17,814

17,928

314,104

NET BOOK VALUE

At 31 March 2026

30,106

1,749

243,971

At 31 March 2025

15,644

1

269,803

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

222,142

214,786

Other debtors

3,912

147,514

226,054

362,300

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

4,399

10,000

Trade creditors

-

4,735

Taxation and social security

140,158

140,168

Other creditors

511,285

24,754

655,842

179,657

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

4,781

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Ms B L Davidson

Balance outstanding at start of year

14,589

59,418

Amounts advanced

-

55,171

Amounts repaid

(14,589

)

(100,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

14,589

R S Bains

Balance outstanding at start of year

132,925

-

Amounts advanced

-

132,925

Amounts repaid

(130,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,925

132,925