Purple Monster Training Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 03237337

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		314		602
Tangible Assets	5		71,306		107,663
Investments	6		5,000		5,000

			76,620		113,265
CURRENT ASSETS
Debtors	7	343,718		182,838
Cash at bank and in hand		522,172		415,911

		865,890		598,749
Creditors: Amounts Falling Due Within One Year	8	(401,033 )		(55,374 )

NET CURRENT ASSETS (LIABILITIES)			464,857		543,375

TOTAL ASSETS LESS CURRENT LIABILITIES			541,477		656,640

Creditors: Amounts Falling Due After More Than One Year	9		(24,574 )		(71,417 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,826 )		(24,612 )

NET ASSETS			499,077		560,611

CAPITAL AND RESERVES
Called up share capital	11		1,000		1,000
Income Statement			498,077		559,611

SHAREHOLDERS' FUNDS			499,077		560,611

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Purple Monster Training Limited

Statement of Financial Position (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 Income Statement.

On behalf of the board

Mr R Fritz Director	Mr A M Heap Director
10 July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Purple Monster Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03237337 . The registered office is 3 Pegasus House, Pegasus Court, Warwick, CV34 6LW.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is a Trademark. It is amortised to the income statement 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:

Leasehold	Over the term of the lease
Motor Vehicles	20% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	25% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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Purple Monster Training Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 11)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	2,890

As at 31 December 2025	2,890

Amortisation
As at 1 January 2025	2,288
Provided during the period	288

As at 31 December 2025	2,576

Net Book Value
As at 31 December 2025	314

As at 1 January 2025	602

5. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	61,004	39,000	23,945	142,962	266,911
Additions	-	-	5,518	6,563	12,081
Disposals	-	-	-	(8,822 )	(8,822 )

As at 31 December 2025	61,004	39,000	29,463	140,703	270,170

Depreciation
As at 1 January 2025	47,032	650	13,100	98,466	159,248
Provided during the period	12,868	7,670	3,273	24,627	48,438
Disposals	-	-	-	(8,822 )	(8,822 )

As at 31 December 2025	59,900	8,320	16,373	114,271	198,864

Net Book Value
As at 31 December 2025	1,104	30,680	13,090	26,432	71,306

As at 1 January 2025	13,972	38,350	10,845	44,496	107,663

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Purple Monster Training Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	30,680	38,350

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	5,000

As at 31 December 2025	5,000

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	5,000

As at 1 January 2025	5,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	285,226	92,843
Amounts owed by participating interests	6,229	-
Other debtors	52,263	89,995

	343,718	182,838

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,876	5,597
Trade creditors	20,532	3,617
Other creditors	349,713	14,974
Taxation and social security	24,912	31,186

	401,033	55,374

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	24,574	30,449
Other creditors	-	40,968

	24,574	71,417

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Purple Monster Training Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,876	5,597
Later than one year and not later than five years	24,574	30,449

	30,450	36,046

	30,450	36,046

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1.00 each	1,000	1,000

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Alan Heap	3,553	758	(3,553 )	-	758

The above loan is unsecured, interest free and repayable on demand.

13. Ultimate Controlling Party

The company's ultimate controlling party is the directors of the company.

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