PURELY AQUA LIMITED

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Abridged Financial Statements	5—6

Report of the Accountant to the director of PURELY AQUA LIMITED

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 January 2026.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

ZA Limited

13/10/2026

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PURELY AQUA LIMITED

Abridged Balance Sheet

As At 31 January 2026

Abridged Balance Sheet

Registered number: 15383720

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,920		21,038

			16,920		21,038
CURRENT ASSETS
Stocks		60,447		31,487
Debtors		41,443		30,021
Cash at bank and in hand		21,568		11,442

		123,458		72,950
Creditors: Amounts Falling Due Within One Year		(2,592 )		-

NET CURRENT ASSETS (LIABILITIES)			120,866		72,950

TOTAL ASSETS LESS CURRENT LIABILITIES			137,786		93,988

Creditors: Amounts Falling Due After More Than One Year			(26,778 )		(131,061 )

NET ASSETS/(LIABILITIES)			111,008		(37,073 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Share premium account			140,000		-
Profit and Loss Account			(29,092 )		(37,173 )

SHAREHOLDERS' FUNDS			111,008		(37,073)

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PURELY AQUA LIMITED

Abridged Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Ali Shareef

Director

13/10/2026

The notes on pages 5 to 6 form part of these financial statements.

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PURELY AQUA LIMITED

Statement of Changes in Equity

For The Year Ended 31 January 2026

Statement of Changes in Equity

	Share Capital	Share Premium	Profit and Loss Account	Total
	£	£	£	£
As at 3 January 2025	100	-	(43,761 )	(43,661)
Profit for the period and total comprehensive income	-	-	6,588	6,588

As at 31 January 2025 and 1 February 2025	100	-	(37,173 )	(37,073)


Profit for the year and total comprehensive income	-	-	8,081	8,081

Purchase of own shares	-	140,000	-	140,000

As at 31 January 2026	100	140,000	(29,092 )	111,008

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PURELY AQUA LIMITED

Notes to the Abridged Financial Statements

For The Year Ended 31 January 2026

Notes to the Abridged Financial Statements

1. General Information

PURELY AQUA LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 15383720 . The registered office is Unit 3 Latif House, First Way, Wembley, HA9 0JD.

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 and from the rendering of services. 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.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Motor Vehicles	20% on reducing balance method
Fixtures & Fittings	15% on reducing balance method

2.4. 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: 4 (2025: 4)

4. Tangible Assets

	Total
	£
Cost
As at 1 February 2025	26,165

As at 31 January 2026	26,165

Depreciation
As at 1 February 2025	5,127
Provided during the period	4,118

As at 31 January 2026	9,245

...CONTINUED

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PURELY AQUA LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	16,920

As at 1 February 2025	21,038

5. Share Capital

	31 January 2026	31 January 2025
	£	£
Allotted, Called up and fully paid	100	100

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