The Purple Turtle Limited

The Purple Turtle Limited
Directors' Report
For the year ended 30 November 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 30 November 2025

Directors

The directors who served the company throughout the year were as follows:

D P Fraifeld

G S Muden

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
D P Fraifeld
Director

Date approved: 16 July 2026

The Purple Turtle Limited Accountants' Report For the year ended 30 November 2025
Report to the directors on the preparation of the unaudited statutory accounts of The Purple Turtle Limited 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 The Purple Turtle Limited for the year ended 30 November 2025 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of The Purple Turtle Limited, as a body, in accordance with the terms of our engagement letter dated 15 June 2026 Our work has been undertaken solely to prepare for your approval the accounts of The Purple Turtle Limited and state those matters that we have agreed to state to the Board of Directors of The Purple Turtle Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Purple Turtle Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that The Purple Turtle Limited 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 The Purple Turtle Limited. You consider that The Purple Turtle Limited 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 The Purple Turtle Limited. 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 30 November 2025 .................................................... Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB 16 July 2026 3

The Purple Turtle Limited
Accountants' Report
For the year ended 30 November 2025

Report to the directors on the preparation of the unaudited statutory accounts of The Purple Turtle Limited 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 The Purple Turtle Limited for the year ended 30 November 2025 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of The Purple Turtle Limited, as a body, in accordance with the terms of our engagement letter dated 15 June 2026 Our work has been undertaken solely to prepare for your approval the accounts of The Purple Turtle Limited and state those matters that we have agreed to state to the Board of Directors of The Purple Turtle Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Purple Turtle Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that The Purple Turtle Limited 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 The Purple Turtle Limited. You consider that The Purple Turtle Limited 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 The Purple Turtle Limited. 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
30 November 2025

....................................................
Kirkpatrick and Hopes Limited
Merlin House
Brunel Road
Theale, Reading
Berkshire
RG7 4AB
16 July 2026

The Purple Turtle Limited
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	226,890	257,218
		226,890	257,218
Current assets
Stocks	4	44,183	38,902
Debtors	5	56,416	174,774
Cash at bank and in hand		421,785	787,190
		522,384	1,000,866
Creditors: amount falling due within one year	6	(370,127)	(416,331)
Net current assets		152,257	584,535

Total assets less current liabilities		379,147	841,753
Creditors: amount falling due after more than one year	7	0	(42,667)
Provisions for liabilities	8	(33,327)	(38,816)
Net assets		345,820	760,270

Capital and reserves
Called up share capital		100	100
Profit and loss account		345,720	760,170
Shareholders' funds		345,820	760,270

For the year ended 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:

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 financial statements were approved by the board of directors on 16 July 2026 and were signed on its behalf by:

-------------------------------
D P Fraifeld
Director

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G S Muden
Director

The Purple Turtle Limited
Statement of Changes in Equity
For the year ended 30 November 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 December 2023	100	315,129	315,229
Profit/(Loss) for the year		445,041	445,041
Total comprehensive income for the year	-	445,041	445,041
Total investments by and distributions to owners	-	-	-
At 30 November 2024	100	760,170	760,270
At 01 December 2024	100	760,169	760,269
Profit/(Loss) for the year		435,551	435,551
Total comprehensive income for the year	-	435,551	435,551
Dividends		(850,000)	(850,000)
Total investments by and distributions to owners	-	(850,000)	(850,000)
At 30 November 2025	100	345,720	345,820

The Purple Turtle Limited
Notes to the Financial Statements
For the year ended 30 November 2025

General Information

The Purple Turtle Limited is a private company, limited by shares, registered in England and Wales, registration number 03233477, registration address 9 Gun Street, Reading, Berkshire, RG1 2JR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern

The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Income is recognised at the point at which goods are sold.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Taxation

Taxation for the year comprises current 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 equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible fixed assets

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

Leasehold - 5% on cost
Fixtures & Fittings - 15% on reducing balance
Office Equipment - 33% on cost

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

Debtors

Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.

2.	Average number of employees Average number of employees during the year was 37 (2024 : 44).

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 December 2024	151,344	716,125	40,168	907,637
Additions	-	2,029	-	2,029
Disposals	-	(1,515)	-	(1,515)
At 30 November 2025	151,344	716,639	40,168	908,151
Depreciation
At 01 December 2024	57,097	555,462	37,860	650,419
Charge for year	5,273	24,067	1,521	30,861
On disposals	-	(19)	-	(19)
At 30 November 2025	62,370	579,510	39,381	681,261
Net book values
Closing balance as at 30 November 2025	88,974	137,129	787	226,890
Opening balance as at 01 December 2024	94,247	160,663	2,308	257,218

Stocks

	2025 £		2024 £
Stocks	44,183		38,902
	44,183		38,902

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	22,274	20,687
Amount Owed by Group Undertakings	0	122,542
Prepayments & Accrued Income	33,072	30,253
Other Debtors	1,070	1,292
	56,416	174,774

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	75,201	82,102
Bank Loans & Overdrafts (Secured)	42,667	64,000
Amounts Owed to Group Undertakings	25,988	0
Corporation Tax	152,025	157,976
Social Security & Other Taxes	58,644	94,052
Accrued Expenses	10,350	15,970
Other Creditors	5,252	2,231
	370,127	416,331

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	0		42,667
	0		42,667

Provisions for liabilities

	2025 £	2024 £
Under / Over provision of tax	0	0
Deferred Tax	33,327	38,816
	33,327	38,816

Secured Debts

The below secured debts are included within creditors.

.		2025 £		2024 £
Bank loans		42,667		106,667

The bank loan is secured by a fixed and floating charge over the company and all of its assets.

10.

Contingent Liabilities

The Purple Turtle Ltd has given Lloyds TSB Bank PLC a £50,000 guarantee in Bank standard form for Purple Turtle (Holdings) Ltd. Purple Turtle (Holdings) Ltd has given Lloyds TSB Bank PLC unlimited guarantee in Bank standard form to The Purple Turtle Ltd. Lloyds TSB also has a cross guarantee on its borrowings with Purple Turtle (Holdings) and all of its subsidiaries.

11.	Ultimate Controlling Party The compay is 100% owned by Purple Turtle (Holdings) Limited, a company registered in England and Wales.

Registered Number: 03233477
England and Wales
THE PURPLE TURTLE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 December 2024 End date: 30 November 2025