CUBE PURPLE LIMITED

CUBE PURPLE LIMITED
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

CUBE PURPLE LIMITED Accountants' Report For the year ended 31 January 2026
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... White Knight Accountancy Limited 6, Crown Passage Uppingham LE15 9NB 10 June 2026 1

CUBE PURPLE LIMITED
Accountants' Report
For the year ended 31 January 2026

You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

White Knight Accountancy Limited
6, Crown Passage
Uppingham
LE15 9NB
10 June 2026

1

CUBE PURPLE LIMITED
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	42,697	28,291
Tangible fixed assets	4	3,920	5,821
		46,617	34,112
Current assets
Stocks		35,046	43,398
Debtors		96,517	9,851
Cash at bank and in hand		141,551	178,891
		273,114	232,140
Creditors: amount falling due within one year		(82,590)	(74,505)
Net current assets		190,524	157,635

Total assets less current liabilities		237,141	191,747
Creditors: amount falling due after more than one year		0	(2,000)
Net assets		237,141	189,747

Capital and reserves
Called up share capital		1,250	1,250
Profit and loss account		235,891	188,497
Shareholders' funds		237,141	189,747

For the year ended 31 January 2026 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 10 June 2026 and were signed on its behalf by:

-------------------------------
A J Shaw
Director

2

CUBE PURPLE LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

CUBE PURPLE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08379053, registration address Suite 6 Empingham House Uppingham Gate, Ayston Road, Uppingham, LE15 9NY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 9 (2025 : 6).

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 February 2025	42,437	42,437
Additions	42,827	42,827
Disposals	-	-
At 31 January 2026	85,264	85,264
Amortisation
At 01 February 2025	14,146	14,146
Charge for year	28,421	28,421
On disposals	-	-
At 31 January 2026	42,567	42,567
Net book values
At 31 January 2026	42,697	42,697
At 31 January 2025	28,291	28,291

4.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 February 2025	16,300	16,300
Additions	824	824
Disposals	-	-
At 31 January 2026	17,124	17,124
Depreciation
At 01 February 2025	10,478	10,478
Charge for year	2,726	2,726
On disposals	-	-
At 31 January 2026	13,204	13,204
Net book values
Closing balance as at 31 January 2026	3,920	3,920
Opening balance as at 01 February 2025	5,821	5,821

3

Registered Number: 08379053
England and Wales
CUBE PURPLE LIMITED

Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026