Acorah Software Products - Accounts Production 18.1.170 false true false 13 December 2024 31 December 2025 31 December 2025 16135562 Professor Sembukuttiarachilage Ravi Pradip Silva Dr Bhaskar Dudem iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16135562 2024-12-12 16135562 2025-12-31 16135562 2024-12-13 2025-12-31 16135562 frs-core:CurrentFinancialInstruments 2025-12-31 16135562 frs-core:BetweenOneFiveYears 2025-12-31 16135562 frs-core:ComputerEquipment 2025-12-31 16135562 frs-core:ComputerEquipment 2024-12-13 2025-12-31 16135562 frs-core:ComputerEquipment 2024-12-12 16135562 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 16135562 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-13 2025-12-31 16135562 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-12 16135562 frs-core:PlantMachinery 2025-12-31 16135562 frs-core:PlantMachinery 2024-12-13 2025-12-31 16135562 frs-core:PlantMachinery 2024-12-12 16135562 frs-core:WithinOneYear 2025-12-31 16135562 frs-core:SharePremium 2025-12-31 16135562 frs-core:ShareCapital 2025-12-31 16135562 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16135562 frs-bus:PrivateLimitedCompanyLtd 2024-12-13 2025-12-31 16135562 frs-bus:FilletedAccounts 2024-12-13 2025-12-31 16135562 frs-bus:SmallEntities 2024-12-13 2025-12-31 16135562 frs-bus:AuditExempt-NoAccountantsReport 2024-12-13 2025-12-31 16135562 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-13 2025-12-31 16135562 frs-bus:OrdinaryShareClass1 2024-12-13 2025-12-31 16135562 frs-bus:OrdinaryShareClass1 2025-12-31 16135562 frs-bus:Director1 2024-12-13 2025-12-31 16135562 frs-bus:Director2 2024-12-13 2025-12-31 16135562 frs-countries:EnglandWales 2024-12-13 2025-12-31
Registered number: 16135562
Z-Pulse Ltd
Unaudited Financial Statements
For the Period 13 December 2024 to 31 December 2025
Wilson Partners Ltd
Ketton Suite The King Centre, Main Road
Barleythorpe
Oakham
LE15 7WD
Z-Pulse Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Z-Pulse Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16135562

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 18
Tangible Assets | 5 |  | 3,003
|  |  | 3,021
CURRENT ASSETS
Debtors | 6 | 35,464 |
Cash at bank and in hand |  | 28,897 |
|  | 64,361 |
Creditors: Amounts Falling Due Within One Year | 7 | (8,723 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 55,638
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 58,659
NET ASSETS |  |  | 58,659
CAPITAL AND RESERVES
Called up share capital | 8 |  | 107
Share premium account |  |  | 91,954
Profit and Loss Account |  |  | (33,402 )
SHAREHOLDERS' FUNDS |  |  | 58,659

Page 1
Page 2
Z-Pulse Ltd
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Dr Bhaskar Dudem Director
1 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Z-Pulse Ltd
Notes to the Financial Statements
For the Period 13 December 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Z-Pulse Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16135562 . The registered office is New Cambridge House, Bassingbourn Road, Royston, Cambridgeshire, SG8 0SS.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are related to shares in exchange for a licence agreement with The University of Surrey.
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:

Plant & Machinery | 5 years straight line
Computer Equipment | 3 years straight line

2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.
2.6. Taxation
Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
Page 3
Page 4
Z-Pulse Ltd
Notes to the Financial Statements (continued)
For the Period 13 December 2024 to 31 December 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Research and Development
In the research phase of an internal project, it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 13 December 2024 | -
Additions | 18
As at 31 December 2025 | 18
Net Book Value
As at 31 December 2025 | 18
As at 13 December 2024 | -

Page 4
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Z-Pulse Ltd
Notes to the Financial Statements (continued)
For the Period 13 December 2024 to 31 December 2025
5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 13 December 2024 | - | - | -
Additions | 1,708 | 1,712 | 3,420
As at 31 December 2025 | 1,708 | 1,712 | 3,420
Depreciation
As at 13 December 2024 | - | - | -
Provided during the period | 59 | 358 | 417
As at 31 December 2025 | 59 | 358 | 417
Net Book Value
As at 31 December 2025 | 1,649 | 1,354 | 3,003
As at 13 December 2024 | - | - | -

6. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Prepayments and accrued income | 412
Corporation tax recoverable assets | 23,877
VAT | 11,175
| 35,464

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 5,234
Other creditors | 947
Accruals and deferred income | 2,025
Directors' loan accounts | 517
| 8,723

Page 5
Page 6
Z-Pulse Ltd
Notes to the Financial Statements (continued)
For the Period 13 December 2024 to 31 December 2025
8. Share Capital

| 31 December 2025
--- | ---
Allotted, called up and fully paid | £
106,961 Ordinary Shares of £ 0.001 each | 107

Shares issued during the period: | £
106,961 Ordinary Shares of £ 0.001 each | 107

On Incorporation, 13 December 2024, 1 Ordinary share of £1 was allotted and fully paid at a price of £1 per share. On 24th March 2025 these shares were subdivided into 1,000 shares at a price of £0.001 per share.
On 24th March 2025, 79,000 Ordinary shares of £0.001 each were allotted and fully paid at a price of £0.001 per share.
On 28th March 2025, 17,700 Ordinary shares of £0.001 each were allotted and fully paid at a price of £0.001 per share.
On 26th September 2025, 444 Ordinary shares of £0.001 each were allotted and fully paid at a price of £13.50 per share. On the same date a further 2,777 Ordinary shares of £0.001 each were allotted and fully paid at a price of £10.80 per share.
On 28th September 2025, 4,263 Ordinary shares of £0.001 each were allotted and fully paid at a price of £8.679 per share.
On 14th November 2025, 1,777 Ordinary shares of £0.001 each were allotted and fully paid at a price of £13.50 per share.
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 December 2025
--- | ---
| £
Not later than one year | 5,580
Later than one year and not later than five years | 8,370
| 13,950

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