Company registration number 06298014 (England and Wales)
PULSE NETWORKING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
PULSE NETWORKING LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
PULSE NETWORKING LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr P H Charles
Mrs E A Charles
Secretary
Mrs E A Charles
Company number
06298014
Registered office
30 - 31 St James Place
Mangotsfield
Bristol
England
BS16 9JB
Accountants
TC Group
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
PULSE NETWORKING LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,101
1,067
Current assets
Debtors
4
579
885
Cash at bank and in hand
39,057
34,909
39,636
35,794
Creditors: amounts falling due within one year
5
(40,248)
(26,278)
Net current (liabilities)/assets
(612)
9,516
Total assets less current liabilities
489
10,583
Provisions for liabilities
(209)
(266)
Net assets
280
10,317
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
180
10,217
Total equity
280
10,317
PULSE NETWORKING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 3 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 September 2025 and are signed on its behalf by:
Mr P H Charles
Director
Company registration number 06298014 (England and Wales)
PULSE NETWORKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

Pulse Networking Limited is a private company limited by shares incorporated in England and Wales. The registered office is 30 - 31 St James Place, Mangotsfield, Bristol, England, BS16 9JB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Tangible fixed assets

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 residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
PULSE NETWORKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
PULSE NETWORKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 August 2024
2,318
6,723
9,041
Additions
-
0
337
337
At 31 July 2025
2,318
7,060
9,378
Depreciation and impairment
At 1 August 2024
2,011
5,963
7,974
Depreciation charged in the year
77
226
303
At 31 July 2025
2,088
6,189
8,277
Carrying amount
At 31 July 2025
230
871
1,101
At 31 July 2024
307
760
1,067
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
579
885
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
427
232
Taxation and social security
6,204
5,645
Other creditors
33,617
20,401
40,248
26,278
2025-07-31 2024-08-01 false false false 21 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr P H Charles Mrs Elizabeth A Charles Mrs E A Charles 06298014 2024-08-01 2025-07-31 06298014 bus:Director1 2024-08-01 2025-07-31 06298014 bus:CompanySecretaryDirector1 2024-08-01 2025-07-31 06298014 bus:CompanySecretary1 2024-08-01 2025-07-31 06298014 bus:Director2 2024-08-01 2025-07-31 06298014 bus:RegisteredOffice 2024-08-01 2025-07-31 06298014 2025-07-31 06298014 2024-07-31 06298014 core:FurnitureFittings 2025-07-31 06298014 core:ComputerEquipment 2025-07-31 06298014 core:FurnitureFittings 2024-07-31 06298014 core:ComputerEquipment 2024-07-31 06298014 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 06298014 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 06298014 core:CurrentFinancialInstruments 2025-07-31 06298014 core:CurrentFinancialInstruments 2024-07-31 06298014 core:ShareCapital 2025-07-31 06298014 core:ShareCapital 2024-07-31 06298014 core:RetainedEarningsAccumulatedLosses 2025-07-31 06298014 core:RetainedEarningsAccumulatedLosses 2024-07-31 06298014 core:FurnitureFittings 2024-08-01 2025-07-31 06298014 core:ComputerEquipment 2024-08-01 2025-07-31 06298014 2023-08-01 2024-07-31 06298014 core:FurnitureFittings 2024-07-31 06298014 core:ComputerEquipment 2024-07-31 06298014 2024-07-31 06298014 core:WithinOneYear 2025-07-31 06298014 core:WithinOneYear 2024-07-31 06298014 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06298014 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06298014 bus:FRS102 2024-08-01 2025-07-31 06298014 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 06298014 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP