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Registered number: 10052470
Pulse Bodyworks Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Profit and Loss Account 3
Balance Sheet 4—5
Notes to the Financial Statements 6—8
Page 1
Company Information
Director Mr A Pasha
Company Number 10052470
Registered Office Unit 18 Hornet Way
Gemini Business Park
London
E6 7FF
Accountants Faizan Sarwar
1577 London Road
Leigh-on-Sea
SS9 2SG
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2023 .
Principal Activity
The company's principal activity continues to be that of repairing and maintaining motor vehicles.
Directors
The director who held office during the year were as follows:
Mr A Pasha
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr A Pasha
Director
21/11/2023
Page 2
Page 3
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 2,010,718 2,249,928
Cost of sales (1,410,737 ) (1,668,952 )
GROSS PROFIT 599,981 580,976
Distribution costs (92,655 ) (75,168 )
Administrative expenses (488,594 ) (466,771 )
Other operating income - 13,838
OPERATING PROFIT 18,732 52,875
Interest payable and similar charges (21,112 ) (116 )
(LOSS)/PROFIT BEFORE TAXATION (2,380 ) 52,759
Tax on (Loss)/profit (4,052 ) (1,871 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (6,432 ) 50,888
The notes on pages 6 to 8 form part of these financial statements.
Page 3
Page 4
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 94,821 118,526
94,821 118,526
CURRENT ASSETS
Stocks 7,500 7,500
Debtors 5 304,181 272,934
Cash at bank and in hand 47,358 46,334
359,039 326,768
Creditors: Amounts Falling Due Within One Year 6 (373,401 ) (390,070 )
NET CURRENT ASSETS (LIABILITIES) (14,362 ) (63,302 )
TOTAL ASSETS LESS CURRENT LIABILITIES 80,459 55,224
Creditors: Amounts Falling Due After More Than One Year 7 (31,667 ) -
NET ASSETS 48,792 55,224
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 48,692 55,124
SHAREHOLDERS' FUNDS 48,792 55,224
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Page 5
For the year ending 31 March 2023 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr A Pasha
Director
21/11/2023
The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Pulse Bodyworks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10052470 . The registered office is Unit 18 Hornet Way, Gemini Business Park, London, E6 7FF.
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.
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:
Leasehold 20% on straight line
Plant & Machinery 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 11 (2022: 9)
11 9
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 3,949 168,182 34,408 206,539
As at 31 March 2023 3,949 168,182 34,408 206,539
Depreciation
As at 1 April 2022 3,949 71,732 12,332 88,013
Provided during the period - 19,290 4,415 23,705
As at 31 March 2023 3,949 91,022 16,747 111,718
Net Book Value
As at 31 March 2023 - 77,160 17,661 94,821
As at 1 April 2022 - 96,450 22,076 118,526
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 220,276 199,716
Prepayments and accrued income 41,555 24,963
Other debtors 4,850 45,319
Corporation tax recoverable assets - 2,936
266,681 272,934
Due after more than one year
Other debtors 37,500 -
37,500 -
304,181 272,934
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 229,629 313,416
Bank loans and overdrafts - 40,703
Other loans 63,877 1,537
Corporation tax 5,945 1,871
Other taxes and social security 3,822 3,640
VAT 48,679 14,154
Other creditors 16,516 11,627
Accruals and deferred income 2,059 3,122
Director's loan account 2,874 -
373,401 390,070
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 31,667 -
31,667 -
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid - 37,016
- 37,016
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