REGISTERED NUMBER: 08772215 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

PURER POWER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R J E Peel

R H Ross

REGISTERED OFFICE:

16b Bridgewater Street

Lymm

Cheshire

WA13 0AB

REGISTERED NUMBER:

08772215 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

3rd Floor

St George's House

56 Peter Street

Manchester

M2 3NQ

FIXED ASSETS

Tangible assets

4

33,750

39,375

CURRENT ASSETS

Debtors

5

24,737

10,281

Cash at bank

19,928

22,510

44,665

32,791

CREDITORS

Amounts falling due within one year

6

29,315

27,041

NET CURRENT ASSETS

15,350

5,750

TOTAL ASSETS LESS CURRENT LIABILITIES

49,100

45,125

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

48,800

44,825

49,100

45,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

R J E Peel - Director

1.	STATUTORY INFORMATION

Purer Power Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Accounting convention

These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Solar panels Over 16 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The judgements and estimates are used in determining the useful economic life of the company's assets and relate to depreciation calculated in the statutory accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

Cost

At 1 December 2024

and 30 November 2025

90,000

Depreciation

At 1 December 2024

50,625

Charge for year

5,625

At 30 November 2025

56,250

Net book value

At 30 November 2025

33,750

At 30 November 2024

39,375

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,347

-

Amounts owed by related parties

16,876

8,636

Other debtors

2,514

1,645

24,737

10,281

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,274

-

Other creditors

27,041

27,041

29,315

27,041

7.	RELATED PARTY DISCLOSURES

During the year, the company operated an intercompany loan account with Mansion House Project Management Limited ("MHPM Limited"), a related party by virtue of R JE Peel being a majority shareholder in both companies.

During the year, expenses of £5,760 were recharged from MHPM Limited to the company (2024: £6,240). During the year, Purer Power Limited also made payments to MHPM Limited of £12,000 (2024: £22,016)

At 30 November 2025, Purer Power Limited was owed £14,876 by MHPM Limited (2024: Purer Power Limited owed £8,636 to MHPM Limited).

Additionally, during the year, the company operated an intercompany loan account with Merepark Washway Road Sale LLP, a related party by virtue of R J E Peel and R H Ross being a majority shareholders in both companies.

During the year, Purer Power Limited made payments to Merepark Washway Road Sale LLP of £2,000 (2024: £nil)

At 30 November 2025, Purer Power Limited was owed £2,000 by Merepark Washway Road Sale LLP (2024: £nil).

8.	ULTIMATE CONTROLLING PARTY

The directors are the joint controlling parties by virtue of their shareholdings.

9.	DIRECTORS' TRANSACTIONS

During the year, there were no funds advanced to the company by R J E Peel (2024: no funds were advanced to the company) and no loan repayments were made by the company (2024: no loan repayments). At 30 November 2025 the company owed £12,681 to R J E Peel (2024: £12,681).

During the year, there were no funds advanced to the company by R H Ross (2024: no funds were advanced to the company) and no loan repayments were made by the company (2024: no loan repayments). At 30 November 2025, the company owed £12,681 to the company. (2024: £12,681).

The total amounts due to directors at the year end was £25,362 (2024: £25,362) which is included within other creditors due within one year. No interest is charged and there is no fixed repayment date.