Registration number:
Pure (Norwich) Ltd
trading as
for the Year Ended 30 November 2025
Pure (Norwich) Ltd
trading as Pure Brides
Contents
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Company Information |
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Directors' Report |
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Accountants' Report |
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Abridged Profit and Loss Account |
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Statement of Comprehensive Income |
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Abridged Balance Sheet |
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Statement of Changes in Equity |
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Notes to the Unaudited Abridged Financial Statements |
Pure (Norwich) Ltd
trading as Pure Brides
Company Information
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Directors |
Ms Anna-Marie Hare Mr David Michael Simpson |
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Registered office |
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Accountants |
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Pure (Norwich) Ltd
trading as Pure Brides
Directors' Report for the Year Ended 30 November 2025
The directors present their report and the abridged financial statements for the year ended 30 November 2025.
Directors of the company
The directors who held office during the year were as follows:
Principal activity
The principal activity of the company is retail sale of clothing.
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Pure (Norwich) Ltd
trading as Pure Brides
for the Year Ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pure (Norwich) Ltd for the year ended 30 November 2025 as set out on pages 4 to 16 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements.
This report is made solely to the Board of Directors of Pure (Norwich) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Pure (Norwich) Ltd and state those matters that we have agreed to state to the Board of Directors of Pure (Norwich) Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pure (Norwich) Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Pure (Norwich) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Pure (Norwich) Ltd. You consider that Pure (Norwich) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pure (Norwich) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
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44 Hale Road
Ground Floor
Hale, Altrincham
Cheshire
WA14 2EX
Pure (Norwich) Ltd
trading as Pure Brides
Abridged Profit and Loss Account for the Year Ended 30 November 2025
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Note |
2025 |
2024 |
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Gross profit |
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Administrative expenses |
( |
( |
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Other interest receivable and similar income |
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Interest payable and similar expenses |
( |
( |
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Profit before tax |
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Tax on profit |
( |
( |
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Profit for the financial year |
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The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
Pure (Norwich) Ltd
trading as Pure Brides
Statement of Comprehensive Income for the Year Ended 30 November 2025
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2025 |
2024 |
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Profit for the year |
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Total comprehensive income for the year |
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Pure (Norwich) Ltd
trading as Pure Brides
(Registration number: 06614066)
Abridged Balance Sheet as at 30 November 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Intangible assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Prepayments and accrued income |
- |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
- |
( |
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Provisions for liabilities |
( |
( |
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Accruals and deferred income |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
1 |
1 |
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Retained earnings |
91,006 |
28,409 |
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Shareholders' funds |
91,007 |
28,410 |
For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
Pure (Norwich) Ltd
trading as Pure Brides
(Registration number: 06614066)
Abridged Balance Sheet as at 30 November 2025
All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.
Approved and authorised by the
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Pure (Norwich) Ltd
trading as Pure Brides
Statement of Changes in Equity for the Year Ended 30 November 2025
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Share capital |
Retained earnings |
Total |
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At 1 December 2024 |
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Profit for the year |
- |
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At 30 November 2025 |
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Share capital |
Retained earnings |
Total |
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At 1 December 2023 |
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( |
( |
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Profit for the year |
- |
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At 30 November 2024 |
1 |
28,409 |
28,410 |
Pure (Norwich) Ltd
trading as Pure Brides
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025
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General information |
The company is a private company limited by share capital, incorporated in UK.
The address of its registered office is:
United Kingdom
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Pure (Norwich) Ltd
trading as Pure Brides
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Pure (Norwich) Ltd
trading as Pure Brides
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
Pure (Norwich) Ltd
trading as Pure Brides
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
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Profit before tax |
Arrived at after charging/(crediting)
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2025 |
2024 |
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Depreciation expense |
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Amortisation expense |
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Pure (Norwich) Ltd
trading as Pure Brides
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025
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Intangible assets |
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Total |
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Cost or valuation |
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At 1 December 2024 |
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At 30 November 2025 |
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Amortisation |
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At 1 December 2024 |
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Amortisation charge |
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At 30 November 2025 |
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Carrying amount |
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At 30 November 2025 |
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At 30 November 2024 |
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Tangible assets |
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Land and buildings |
Furniture, fittings and equipment |
Motor vehicles |
Total |
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Cost or valuation |
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At 1 December 2024 |
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Additions |
- |
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- |
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At 30 November 2025 |
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Depreciation |
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At 1 December 2024 |
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Charge for the year |
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- |
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At 30 November 2025 |
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Carrying amount |
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At 30 November 2025 |
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- |
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At 30 November 2024 |
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- |
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Included within the net book value of land and buildings above is £120,398 (2024 - £129,596) in respect of short leasehold land and buildings.
Pure (Norwich) Ltd
trading as Pure Brides
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025
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Stocks |
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2025 |
2024 |
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Other inventories |
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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1 |
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1 |
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Dividends |
Interim dividends paid
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2025 |
2024 |
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Interim dividend of £Nil per each |
- |
- |
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Related party transactions |
Pure (Norwich) Ltd
trading as Pure Brides
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025
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Transactions with directors |
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2025 |
At 1 December 2024 |
Advances to director |
At 30 November 2025 |
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Ms Anna-Marie Hare |
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Loan |
( |
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( |
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2024 |
At 1 December 2023 |
Repayments by director |
At 30 November 2024 |
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Ms Anna-Marie Hare |
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Loan |
( |
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( |
Pure (Norwich) Ltd
trading as Pure Brides
Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025
Directors' remuneration
The directors' remuneration for the year was as follows:
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2025 |
2024 |
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Remuneration |
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Contributions paid to money purchase schemes |
- |
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12,906 |
12,478 |