Company Registration No. NI051340 (Northern Ireland)
Puresoft Ltd
Unaudited accounts
for the year ended 30 September 2025
Puresoft Ltd
Statement of financial position
as at 30 September 2025
Tangible assets
8,678
7,572
Cash at bank and in hand
3,596
18,777
Creditors: amounts falling due within one year
(9,608)
(9,737)
Net current (liabilities)/assets
(2,892)
9,040
Total assets less current liabilities
5,786
16,612
Creditors: amounts falling due after more than one year
(11,104)
(13,893)
Net (liabilities)/assets
(5,318)
2,719
Called up share capital
5,002
5,002
Profit and loss account
(10,320)
(2,283)
Shareholders' funds
(5,318)
2,719
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 June 2026 and were signed on its behalf by
Philip Hodgers
Director
Company Registration No. NI051340
Puresoft Ltd
Notes to the Accounts
for the year ended 30 September 2025
Puresoft Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI051340. The registered office is 27 Enterprise House , Lisburn Enterprise Centre,, Lisburn , BT28 2BP.
2
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The director believes that the company Puresoft Ltd has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
The accounts are presented in £ sterling.
Revenue from a contract to provide information technology services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when: the amount of revenue can be measured reliably; it is probable that the company will receive the consideration due under the contract; the stage of completion of the contract can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
Puresoft Ltd
Notes to the Accounts
for the year ended 30 September 2025
4
Intangible fixed assets
Goodwill
At 30 September 2025
4,000
At 30 September 2025
4,000
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 October 2024
25,377
18,780
44,157
Disposals
-
(1,835)
(1,835)
At 30 September 2025
25,377
21,553
46,930
At 1 October 2024
23,121
13,464
36,585
Charge for the year
545
1,925
2,470
At 30 September 2025
23,666
14,586
38,252
At 30 September 2025
1,711
6,967
8,678
At 30 September 2024
2,256
5,316
7,572
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,790
2,721
Loans from directors
4,126
1,792
Puresoft Ltd
Notes to the Accounts
for the year ended 30 September 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
5,000 Preference Shares of £1 each
5,000
5,000
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).