PURE ACCOUNTING LIMITED - Filleted accounts

Registered number

10428395

PURE ACCOUNTING LIMITED

Filleted Accounts

30 November 2025

PURE ACCOUNTING LIMITED
Registered number:		10428395
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		26,009			32,511
			26,009			32,511

Current assets
Work in progress		585			3,450
Cash at bank and in hand		22,301			22,951
		22,886			26,401

Creditors: amounts falling due within one year	4	(42,493)			(44,256)

Net current liabilities			(19,607)			(17,855)

Total assets less current liabilities			6,402			14,656

Creditors: amounts falling due after more than one year	5		(5,245)			(14,247)

Net assets			1,157			409

Capital and reserves
Called up share capital			100			100
Share premium			-			-
Revaluation reserve			-			-
Profit and loss account			1,057			309

Shareholder's funds			1,157			409

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Sinan Yilmaz
Director
Approved by the board on 24 August 2026

PURE ACCOUNTING LIMITED
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Work In progress
	work in progress are the amount of unfinished services which are deferred until the work completion. The recognition of costs and revenue is often based on the percentage of completion where progress is measured to allocate costs and profits to the period.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.














	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	-		25,815		35,990		61,805
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 November 2025	-		25,815		35,990		61,805




	Depreciation
	At 1 December 2024	-		14,294		15,000		29,294
	Charge for the year	-		2,304		4,198		6,502
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 November 2025	-		16,598		19,198		35,796

	Net book value
	At 30 November 2025	-		9,217		16,792		26,009
	At 30 November 2024	-		11,521		20,990		32,511


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					7,600		7,719
	Taxation and social security costs					23,139		19,904
	Director's accounts					11,754		16,633
						42,493		44,256


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					5,245		14,247
						5,245		14,247

6	Controlling party
	Sinan Yilmaz


7	Other information

	PURE ACCOUNTING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	355 High Road
	Wood Green
	London
	United Kingdom
	N22 8JA