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Pure Atom Energy Ltd
Unaudited Financial Statements
for the year ended 31 October 2025
Company registration number 13706149
(England and Wales)

# Company Information

For the year ended 31 October 2025

Directors | Clarke, Amy
| Clarke, Andrew
| Crowley, Lee Kevin
| Taylor, Brendon
| Warren, James

Registered office | Unit 5 Wortley Court Fall Bank Industrial Estate
| Dodworth
| Barnsley
| S75 3LS

Registered number | 13706149

Accountant | RJE Accountants Ltd
| 6 Farrow Close
| Dodworth
| BARNSLEY
| South Yorkshire
| S75 3TE

# Statement of Financial Position

As at 31 October 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Intangible assets
-
778
Tangible assets
| 4 |
66,710
4,740
66,710
5,518
Current assets
Debtors
614,125
267,943
614,125
267,943
Creditors
Amounts falling due within one year
| 5 |
(430,756)
(98,972)
(430,756)
(98,972)
Net current assets (liabilities)
183,369
168,971
Total assets less current liabilities
250,079
174,489
Creditors
Amounts falling due after one year
| 6 |
(55,157)
(105,523)
(55,157)
(105,523)
Net assets (liabilities)
194,922
68,966
Capital and reserves
Called up share capital
5
5
Other reserves
(5,000)
-
Profit and loss account
199,917
68,961
Total equity
194,922
68,966

The company is a private company limited by shares and registered in England and Wales. It 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2026 and are signed on its behalf by:

Clarke, Amy Clarke, Amy Director |

Company registration number 13706149

# Notes to the Financial Statements

For the year ended 31 October 2025

### 1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

### 2.4. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Motor vehicles
18
Reducing balance
Office and computer equipment
33
Straight-line

### 3. Employees

The average number of employees during the year was 11 (2024: 4).

### 4. Tangible fixed assets

Motor vehicles
Office equipment
Total
£
£
£
Cost
At 1 November 2024
-
5,998
5,998
Additions
68,129
880
69,009
At 31 October 2025
68,129
6,878
75,007
Depreciation and impairment
At 1 November 2024
-
1,258
1,258
Charge for the period
5,031
2,008
7,039
At 31 October 2025
5,031
3,266
8,297
Net book value
At 31 October 2025
63,098
3,612
66,710
At 31 October 2024
-
4,740
4,740

### 5. Creditors due within one year

2025
2024
£
£
Trade creditors
360,408
106,700
Other creditors
42,105
(441)
Taxation and social security
27,593
(7,937)
Accruals and deferred income
650
650
Total
430,756
98,972

### 6. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
12,491
-
Other creditors
8,296
63,460
Directors loan account
34,370
42,063
Total
55,157
105,523