Pure Gems Ltd

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

Registered number: 12845852

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		85,850		85,850
Debtors		-		195
Cash at bank and in hand		1		6

		85,851		86,051
Creditors: Amounts Falling Due Within One Year		(17,125 )		(8,783 )

NET CURRENT ASSETS (LIABILITIES)			68,726		77,268

TOTAL ASSETS LESS CURRENT LIABILITIES			68,726		77,268

Creditors: Amounts Falling Due After More Than One Year			(78,463 )		(85,000 )

NET LIABILITIES			(9,737 )		(7,732 )

CAPITAL AND RESERVES
Called up share capital	4		1		1
Profit and Loss Account			(9,738 )		(7,733 )

SHAREHOLDERS' FUNDS			(9,737)		(7,732)

Page 1

Page 2

Pure Gems Ltd

Abridged Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Dr. Timothy Goode

Director

22/08/2026

The notes on page 3 form part of these financial statements.

1. General Information

Pure Gems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12845852 . The registered office is Suite 106 Denning House, 1A George Street, Wolverhampton, WV2 4DP.

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. 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.

2.3. 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:

	2025	2024
Office and administration	1	1

	1	1

4. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 3