Company No: 13791060 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	0		5,752
Tangible assets	4	12,284		19,998
		12,284		25,750
Current assets
Debtors	5	87,298		156,571
Cash at bank and in hand		1,031,995		567,992
		1,119,293		724,563
Creditors: amounts falling due within one year	6	( 273,248)		( 75,393)
Net current assets		846,045		649,170
Total assets less current liabilities		858,329		674,920
Provision for liabilities		( 3,071)		11,903
Net assets		855,258		686,823
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		855,257		686,822
Total shareholders' funds		855,258		686,823

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Pure Represents Limited (registered number: 13791060) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Angus Baskerville Director

12 June 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Pure Represents Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Third Floor, 101-102 Turnmill Street, Greater London, EC1M 5QP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	12		15

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2025	44,100		44,100
At 31 December 2025	44,100		44,100
Accumulated amortisation
At 01 January 2025	38,348		38,348
Charge for the financial year	5,752		5,752
At 31 December 2025	44,100		44,100
Net book value
At 31 December 2025	0		0
At 31 December 2024	5,752		5,752

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	36,081		36,081
Additions	740		740
Disposals	( 701)		( 701)
At 31 December 2025	36,120		36,120
Accumulated depreciation
At 01 January 2025	16,083		16,083
Charge for the financial year	8,033		8,033
Disposals	( 280)		( 280)
At 31 December 2025	23,836		23,836
Net book value
At 31 December 2025	12,284		12,284
At 31 December 2024	19,998		19,998

5. Debtors

	2025		2024
	£		£
Trade debtors	0		11,911
Corporation tax	0		63,162
Other debtors	87,298		81,498
	87,298		156,571

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	7,753		11,344
Taxation and social security	235,225		30,631
Other creditors	30,270		33,418
	273,248		75,393

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 0.01 each	1		1