REGISTERED NUMBER: 07267824 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Pulse Form & Fitness Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P D Ball

S Williams

REGISTERED OFFICE:

Unit 2 Caerbont Enterprise Park

Ystradgynglais

Abercrave

Swansea

SA9 1SW

REGISTERED NUMBER:

07267824 (England and Wales)

ACCOUNTANTS:

DGL Accountancy Services Limited

Chartered Certified Accountants

35 Hen Parc Avenue

Upper Killay

Swansea

SA2 7HA

FIXED ASSETS

Tangible assets

4

4,666

6,222

CURRENT ASSETS

Stocks

1,280

1,135

Cash at bank and in hand

23,809

24,860

25,089

25,995

CREDITORS

Amounts falling due within one year

5

31,559

39,163

NET CURRENT LIABILITIES

(6,470

)

(13,168

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,804

)

(6,946

)

CREDITORS

Amounts falling due after more than one year

6

-

(2,467

)

PROVISIONS FOR LIABILITIES

7

(140

)

(270

)

NET LIABILITIES

(1,944

)

(9,683

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(1,946

)

(9,685

)

SHAREHOLDERS' FUNDS

(1,944

)

(9,683

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 15 May 2026 and were signed on its behalf by:

S Williams - Director

1.	STATUTORY INFORMATION

Pulse Form & Fitness 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 represents sales of goods and services.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

During the year the company made a profit of £7,739 (2024 : profit £16,423) and at the balance sheet date had net liabilities of £1,944 (2024 : £9,683).

The company is dependent on the ongoing financial support of its shareholders and directors. At the balance sheet date, the amount due to the directors amounted to £25,483 (2024 : £29,463).

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.The validity of the assumption depends on the shareholders continuing to provide the resources necessary to meet the company's funding requirements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

26,866

174,744

2,972

204,582

DEPRECIATION

At 1 December 2024

26,866

168,565

2,929

198,360

Charge for year

-

1,545

11

1,556

At 30 November 2025

26,866

170,110

2,940

199,916

NET BOOK VALUE

At 30 November 2025

-

4,634

32

4,666

At 30 November 2024

-

6,179

43

6,222

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

1,815

3,290

Corporation tax

1,948

4,375

Social security and other taxes

393

115

Other creditors

1,920

1,920

Directors' current accounts

25,483

29,463

31,559

39,163

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loan

-

2,467

7.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

140

270

Deferred

tax

£

Balance at 1 December 2024

270

Credit to Income Statement during year

(130

)

Balance at 30 November 2025

140

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors, S Williams and P D Ball.