PURE CONSTRUCTION GROUP LIMITED

Company Registration Number:
13513131 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

PURE CONSTRUCTION GROUP LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

PURE CONSTRUCTION GROUP LIMITED

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 5,933 8,675
Tangible assets: 4 184,416 127,202
Investments: 5 126,000 0
Total fixed assets: 316,349 135,877
Current assets
Stocks: 11,700 2,000
Debtors: 6 628,678 334,408
Cash at bank and in hand: 31,288 92,698
Total current assets: 671,666 429,106
Creditors: amounts falling due within one year: 7 (660,462) (407,322)
Net current assets (liabilities): 11,204 21,784
Total assets less current liabilities: 327,553 157,661
Creditors: amounts falling due after more than one year: 8 (238,266) (78,064)
Provision for liabilities: (26,166) (31,801)
Total net assets (liabilities): 63,121 47,796
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 63,021 47,696
Shareholders funds: 63,121 47,796

The notes form part of these financial statements

PURE CONSTRUCTION GROUP LIMITED

Balance sheet statements

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 October 2026
and signed on behalf of the board by:

Name: AJ Hamilton
Status: Director

The notes form part of these financial statements

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable in respect of construction services provided prior to the Balance Sheet date and provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Tangible fixed assets and depreciation policy

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 estimated residual values over their useful lives on the following bases: Plant and machinery – 20% per annum reducing balance basis Fixtures, fittings and equipment – 20% per annum reducing balance basis Motor vehicles - 25% per annum reducing balance basis

Intangible fixed assets and amortisation policy

Goodwill represents the excess of the cost over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful lie and is amortised on a systematic basis over its estimated life, which is 5 years.

Other accounting policies

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 10 9

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Intangible Assets

Total
Cost £
At 01 August 2024 13,497
Additions 200
At 31 July 2025 13,697
Amortisation
At 01 August 2024 4,822
Charge for year 2,942
At 31 July 2025 7,764
Net book value
At 31 July 2025 5,933
At 31 July 2024 8,675

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Tangible Assets

Total
Cost £
At 01 August 2024 145,231
Additions 116,924
At 31 July 2025 262,155
Depreciation
At 01 August 2024 18,029
Charge for year 59,710
At 31 July 2025 77,739
Net book value
At 31 July 2025 184,416
At 31 July 2024 127,202

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Fixed investments

At the Balance Sheet date, investments are valued at a fair value of £126,000 (2024 - £nil).

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

6. Debtors

2025 2024
££
Debtors due after more than one year: 96,002 0

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

7. Creditors: amounts falling due within one year note

At the Balance Sheet date, the aggregate amount of creditors for which security had been given was £181,179 (2024 - £19,257).

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

8. Creditors: amounts falling due after more than one year note

At the Balance Sheet date, the aggregate amount of creditors for which security had been given was £238,266 (2024 - £78,064).

PURE CONSTRUCTION GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

9. Loans to directors

At the Balance Sheet date, the director's current account was overdrawn to the value of £19,592 (2024 - £nil). The director's current account was repaid in full post year end.