REGISTERED NUMBER: 14169594 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2026

for

Purus Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs F K Fazackerley

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

14169594 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

295,821

296,664

Investments

5

100

100

295,921

296,764

CURRENT ASSETS

Debtors

6

-

10,000

CREDITORS

Amounts falling due within one year

7

21,986

57,086

NET CURRENT LIABILITIES

(21,986

)

(47,086

)

TOTAL ASSETS LESS CURRENT LIABILITIES

273,935

249,678

CREDITORS

Amounts falling due after more than one year

8

60,141

57,146

NET ASSETS

213,794

192,532

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

213,694

192,432

213,794

192,532

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28th October 2026 and were signed by:

Mrs F K Fazackerley - Director

1.	STATUTORY INFORMATION

Purus Holdings 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

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

No depreciation is provided on freehold property as the director is of the opinion the value equates to cost, and therefore it would be inappropriate to depreciate.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st February 2025

and 31st January 2026

294,137

3,370

297,507

DEPRECIATION

At 1st February 2025

-

843

843

Charge for year

-

843

843

At 31st January 2026

-

1,686

1,686

NET BOOK VALUE

At 31st January 2026

294,137

1,684

295,821

At 31st January 2025

294,137

2,527

296,664

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st February 2025

and 31st January 2026

100

NET BOOK VALUE

At 31st January 2026

100

At 31st January 2025

100

The following was a subsidiary undertaking of the company:

Purus Home Solutions Limited - holding 100% of issued share capital

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

10,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

2,839

2,499

Other creditors

19,147

54,587

21,986

57,086

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

60,141

57,146

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Loan

70,141

85,146

The loan is secured by a charge over the freehold property owned by the company.

10.	RELATED PARTY DISCLOSURES

As at the year end, the company owed £5,515 to Purus Home Solutions Limited in the form of a loan (2025 - £25,305). No interest was charged on the loan (2025 - £0).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs F K Fazackerley.