Impulse Tech Ltd SC593206 Online Retailers false 1 May 2022 SC593206 2022-05-01 2023-04-30 SC593206 2022-04-30 SC593206 2023-04-30 SC593206 2021-05-01 2022-04-30 SC593206 2021-04-30 SC593206 2022-04-30 SC593206 frs102-bus:FRS102 2022-05-01 2023-04-30 SC593206 frs102-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 SC593206 frs102-bus:FullAccounts 2022-05-01 2023-04-30 SC593206 frs102-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 SC593206 frs102-core:CurrentFinancialInstruments 2023-04-30 SC593206 frs102-core:CurrentFinancialInstruments 2022-04-30 SC593206 frs102-core:ShareCapital 2023-04-30 SC593206 frs102-core:ShareCapital 2022-04-30 SC593206 frs102-core:RetainedEarningsAccumulatedLosses 2023-04-30 SC593206 frs102-core:RetainedEarningsAccumulatedLosses 2022-04-30 SC593206 frs102-bus:Director1 2022-05-01 2023-04-30 SC593206 frs102-core:ComputerEquipment 2022-05-01 2023-04-30 SC593206 frs102-bus:OrdinaryShareClass1 2023-04-30 SC593206 frs102-bus:OrdinaryShareClass1 2022-04-30 SC593206 frs102-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares
Registered number
SC593206
Impulse Tech Ltd
Amended Unaudited Accounts
for the year ended
30 April 2023
Impulse Tech Ltd
Balance Sheet
as at 30 April 2023
Notes
2023
£
2022
£
Fixed assets
Tangible assets 1,108 0
1,108 0
Current assets
Stocks 4 2,700 2,700
Cash at bank and in hand 804 1,488
3,504 4,188
Creditors: amounts falling due within one year 6 (4,261) (3,374)
Net current assets / (liabilities) (757) 814
Total assets less current liabilities 351 814
Provisions for liabilities (0) (0)
Accruals and deferred income (0) (800)
Total net assets (liabilities) 351 14
Capital and reserves
Called up share capital 7 2 2
Profit and loss account 349 12
Shareholders' funds 351 14

Impulse Tech Ltd
Balance Sheet
as at 30 April 2023



These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 April 2023 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.

Signed on behalf of the board of directors

...............................

Mr A Tait

Director


Approved by the board on 15 October 2023

Company Number: SC593206 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

4 Rosevale Crescent
Chryston
Glasgow
G69 9BY
Scotland

Impulse Tech Ltd
Notes to the Accounts
for the year ended 30 April 2023

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
Going concern basis
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Computer equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.
2. Taxation
2023 2022
£ £
UK Corporation Tax 758 1,724
Tax on profit/(loss) on ordinary activities 758 1,724

3. Employees
2023 2022
Average number of employees during the period 2 2

4. Stocks
2023 2022
£ £
Finished goods 2,700 2,700
2,700 2,700

5. Debtors
2023 2022
£ £
0 0

6. Creditors: amounts falling due within one year
2023 2022
£ £
Taxation & social security 2,440 3,498
Other creditors 1,821 (124)
4,261 3,374

7. Share capital
2023 2022
£ £
Allotted, called up and fully paid:
2 (2022: 2) Ordinary shares of £1.00 each 2 2
2 2

8. Dividends
2023 2022
£ £
Total dividend payment 4,000 14,900

9. Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Mr Alan Tait. The relationship between the parties is Director. At the balance sheet date the company owed the related party £888.