Company Registration No. 09297128 (England and Wales)
Impulse Electrical Supplies Ltd
Unaudited accounts
for the year ended 31 December 2025
Impulse Electrical Supplies Ltd
Unaudited accounts
Contents
Impulse Electrical Supplies Ltd
Company Information
for the year ended 31 December 2025
Directors
Mr D Bath
Mrs J Bath
Company Number
09297128 (England and Wales)
Registered Office
Unit 5 Kingscourt Court
Ridgway
Havant
Hampshire
PO9 1LS
Accountants
Babcock Tax & Accountancy Services Ltd
The Florins, 8 Lulworth Close
Hayling Island
Hampshire
PO11 0NY
Impulse Electrical Supplies Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
96,781
90,129
Inventories
205,000
214,978
Cash at bank and in hand
1,117,601
1,086,336
Creditors: amounts falling due within one year
(498,995)
(505,375)
Net current assets
1,134,999
1,051,015
Total assets less current liabilities
1,231,780
1,141,144
Creditors: amounts falling due after more than one year
-
(13,231)
Provisions for liabilities
Deferred tax
(23,443)
(21,687)
Net assets
1,208,337
1,106,226
Called up share capital
2
2
Profit and loss account
1,208,335
1,106,224
Shareholders' funds
1,208,337
1,106,226
For the year 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by
Mr D Bath
Director
Company Registration No. 09297128
Impulse Electrical Supplies Ltd
Notes to the Accounts
for the year ended 31 December 2025
Impulse Electrical Supplies Ltd is a private company, limited by shares, registered in England and Wales, registration number 09297128. The registered office is Unit 5 Kingscourt Court, Ridgway, Havant, Hampshire, PO9 1LS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Short Leasehold - in accordance with the property
Plant & Machinery - 10% on reducing balance
Fixtures & fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Impulse Electrical Supplies Ltd
Notes to the Accounts
for the year ended 31 December 2025
Hire purchase and leasing committments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 January 2025
4,505
8,617
94,249
46,983
6,780
161,134
Additions
-
-
27,700
305
-
28,005
At 31 December 2025
4,505
8,617
121,949
47,288
6,780
189,139
At 1 January 2025
1,126
1,477
36,184
26,994
5,224
71,005
Charge for the year
375
714
14,802
5,073
389
21,353
At 31 December 2025
1,501
2,191
50,986
32,067
5,613
92,358
At 31 December 2025
3,004
6,426
70,963
15,221
1,167
96,781
At 31 December 2024
3,379
7,140
58,065
19,989
1,556
90,129
Amounts falling due within one year
Trade debtors
280,891
241,973
Amounts due from group undertakings etc.
-
1,178
Accrued income and prepayments
11,744
11,925
Impulse Electrical Supplies Ltd
Notes to the Accounts
for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
54,921
Obligations under finance leases and hire purchase contracts
13,352
19,651
Trade creditors
369,889
347,637
Taxes and social security
41,374
37,325
Other creditors
23,069
9,605
Loans from directors
78
544
7
Creditors: amounts falling due after more than one year
2025
2024
The ultimate controlling party is equally Mr D Bath & Mrs J Bath equally.
9
Average number of employees
During the year the average number of employees was 9 (2024: 8).