Purely Grounded Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14605824

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		107,128		35,311
Tangible Assets	5		236,996		311,875

			344,124		347,186
CURRENT ASSETS
Stocks	6	4,250		3,598
Debtors	7	23,558		12,922
Cash at bank and in hand		103,494		267,058

		131,302		283,578
Creditors: Amounts Falling Due Within One Year	8	(525,506 )		(739,477 )

NET CURRENT ASSETS (LIABILITIES)			(394,204 )		(455,899 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(50,080 )		(108,713 )

NET LIABILITIES			(50,080 )		(108,713 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(50,180 )		(108,813 )

SHAREHOLDERS' FUNDS			(50,080)		(108,713)

Page 1

Page 2

Purely Grounded Ltd

Balance Sheet (continued)

As At 31 December 2025

For the 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.

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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Amit Dhamecha Director	Miss Anika Dhamecha Director
28/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Purely Grounded Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14605824 . The registered office is 5 Churchill Court, 58 Station Road, North Harrow, Middlesex, HA2 7SA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Franchises acquired. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 14)

Page 3

Page 4

Purely Grounded Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	44,139
Additions	84,500

As at 31 December 2025	128,639

Amortisation
As at 1 January 2025	8,828
Provided during the period	12,683

As at 31 December 2025	21,511

Net Book Value
As at 31 December 2025	107,128

As at 1 January 2025	35,311

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	46,711	407,066	11,465	465,242
Additions	3,869	250	-	4,119

As at 31 December 2025	50,580	407,316	11,465	469,361

Depreciation
As at 1 January 2025	19,654	130,637	3,076	153,367
Provided during the period	7,732	69,169	2,097	78,998

As at 31 December 2025	27,386	199,806	5,173	232,365

Net Book Value
As at 31 December 2025	23,194	207,510	6,292	236,996

As at 1 January 2025	27,057	276,429	8,389	311,875

6. Stocks

	2025	2024
	£	£
Stock	4,250	3,598

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	23,558	12,922

Page 4

Page 5

Purely Grounded Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,049	39,424
Bank loans and overdrafts	1,341	244
Other creditors	514,586	682,078
Taxation and social security	4,530	17,731

	525,506	739,477

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5