REGISTERED NUMBER: 07840792 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

PULSE MAPPING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Grant

M White

REGISTERED OFFICE:

The Bothy

Albury Park

GUILDFORD

Surrey

GU5 9BH

REGISTERED NUMBER:

07840792 (England and Wales)

ACCOUNTANTS:

BDA Associates Limited

Chartered Accountants

Global House

1 Ashley Avenue

Epsom

Surrey

KT18 5AD

FIXED ASSETS

Tangible assets

4

18,227

24,641

CURRENT ASSETS

Stocks

533

1,906

Debtors

5

49,191

72,667

Cash at bank

26,258

45,109

75,982

119,682

CREDITORS

Amounts falling due within one year

6

69,725

75,813

NET CURRENT ASSETS

6,257

43,869

TOTAL ASSETS LESS CURRENT LIABILITIES

24,484

68,510

CREDITORS

Amounts falling due after more than one year

7

14,271

28,026

NET ASSETS

10,213

40,484

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10,113

40,384

10,213

40,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

M White - Director

N Grant - Director

1.	STATUTORY INFORMATION

Pulse Mapping Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

124,604

34,429

3,381

162,414

Additions

-

-

2,083

2,083

Disposals

(17,145

)

-

-

(17,145

)

At 31 March 2025

107,459

34,429

5,464

147,352

DEPRECIATION

At 1 April 2024

106,712

27,951

3,110

137,773

Charge for year

3,900

1,619

589

6,108

Eliminated on disposal

(14,756

)

-

-

(14,756

)

At 31 March 2025

95,856

29,570

3,699

129,125

NET BOOK VALUE

At 31 March 2025

11,603

4,859

1,765

18,227

At 31 March 2024

17,892

6,478

271

24,641

All finance agreements for motor vehicles have been cleared in the year and these are now shown within the general pool of motor vehicles (non finance).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

33,223

57,873

Other debtors

15,968

14,794

49,191

72,667

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

8,844

19,097

Taxation and social security

33,234

42,447

Other creditors

17,647

4,269

69,725

75,813

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

2,236

12,439

Other creditors

12,035

15,587

14,271

28,026