ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

As restated

31 May

Company registration number: 14090831

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 MARCH 2025

	PULSAR HOLDINGS 2022 LIMITED


PULSAR HOLDINGS 2022 LIMITED

COMPANY INFORMATION

Directors	V Potschisvili
	A Tarlo


Registered number	14090831


Registered office	33 Sackville Street
	London
	W1S 3EB


Accountants	Menzies LLP
	Chartered Accountants
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


PULSAR HOLDINGS 2022 LIMITED REGISTERED NUMBER:14090831

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

	31 March	As restated 31 May
	2025	2024
Note	£	£

Fixed assets
Investments	4		100		100
			100		100
Current assets
Debtors: amounts falling due within one year	5	1,505,943		1,001
		1,505,943		1,001
Creditors: amounts falling due within one year	6	(1,503,542)		(100)
Net current assets			2,401		901
Total assets less current liabilities			2,501		1,001

Net assets			2,501		1,001

Capital and reserves
Called up share capital	1,001	1,001
Profit and loss account	1,500	-
	2,501	1,001

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.

A Tarlo

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1


PULSAR HOLDINGS 2022 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Pulsar Holdings 2022 Limited is a private company, limited by shares, registered in England and Wales, registration
number 7608360. The registered office is stated on the company information page.
During the year, the accounting period was shortened to cover a short period ending 31 March 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Employees

The average monthly number of employees, including directors, during the period was 2 (2024 - 2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 June 2024	100
	At 31 March 2025	100

Page 2


PULSAR HOLDINGS 2022 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

Debtors

					31 March	31 May
					2025	2024
					£	£


Amounts owed by group undertakings	1,505,943	-
Called up share capital not paid	-	1,001
	1,505,943	1,001

Amounts owed to group undertakings	-	100
Other creditors	1,500,542	-
Accruals and deferred income	3,000	-
	1,503,542	100

7.	Prior year adjustment

The prior year accounts have been restated to recognise an investment in subsidiary bought in 2022 for £100. This has resulted in creditors increasing by £100. There has been no impact on the reserves of the company.

8.	Related party transactions
	Included within other creditors are amounts totalling £1,500,000 due to shareholders. These amounts have been provided interest free and are repayable upon completion of a project undertaken in a subsidiary company.

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