Impulse Point of Purchase Limited

Registered number

05650785

Accounts

31 December 2025

Impulse Point of Purchase Limited
Registered number:		05650785
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,161,645			1,232,685

Current assets
Stocks		28,773			13,033
Debtors	4	287,991			279,431
Cash at bank and in hand		112,478			93,162
		429,242			385,626

Creditors: amounts falling due within one year	5	(355,379)			(225,263)

Net current assets			73,863			160,363

Total assets less current liabilities			1,235,508			1,393,048

Creditors: amounts falling due after more than one year	6		(247,480)			(303,554)

Provisions for liabilities			(228,710)			(230,817)


Net assets			759,318			858,677

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		558,620			558,620
Profit and loss account			200,598			299,957

Shareholders' funds			759,318			858,677

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M McKeown
Director
Approved by the board on 10 May 2026

Impulse Point of Purchase Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			2% straight line
	Plant and machinery etc			10% and 33% straight line
	Motor vehicles			20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					12		9


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	1,051,453		470,202		88,942		1,610,597
	Additions	-		20,048		-		20,048
	Disposals	-		(12,701)		(69,448)		(82,149)
	At 31 December 2025	1,051,453		477,549		19,494		1,548,496

	Depreciation
	At 1 January 2025	72,482		250,636		54,794		377,912
	Charge for the year	21,029		40,473		3,985		65,487
	On disposals	-		(12,701)		(43,847)		(56,548)
	At 31 December 2025	93,511		278,408		14,932		386,851

	Net book value
	At 31 December 2025	957,942		199,141		4,562		1,161,645
	At 31 December 2024	978,971		219,566		34,148		1,232,685


4	Debtors					2025		2024
£							£

	Trade debtors					123,404		116,134
	Prepayments					10,315		13,242
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					148,830		144,613
	Other debtors					5,442		5,442
						287,991		279,431


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					4,893		4,893
	Obligations under finance lease and hire purchase contracts					63,848		108,418
	Trade creditors					82,580		35,441
	Taxation and social security costs					53,704		62,865
	Other creditors					150,354		13,646
						355,379		225,263


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					239,880		244,773
	Obligations under finance lease and hire purchase contracts					7,600		58,781
						247,480		303,554


7	Revaluation reserve					2025		2024
£							£

	At 1 January 2025					558,620		558,620

	At 31 December 2025					558,620		558,620


8	Related party transactions

	Mr and Mrs McKeown are also Directors and equal shareholders of MZM Properties Limited.


9	Controlling party

	The company is controlled by Mr M McKeown and Mrs Z McKeown, Directors and shareholders of the company.


10	Other information

	Impulse Point of Purchase Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 Blaydon Road
	Sandy
	Bedfordshire
	SG19 1RZ