Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-14 2025-01-01 false Brand consultancy 13 12 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04356254 2025-01-01 2025-12-31 04356254 2024-01-01 2024-12-31 04356254 2025-12-31 04356254 2024-12-31 04356254 2024-01-01 04356254 c:Director2 2025-01-01 2025-12-31 04356254 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 04356254 d:Buildings d:LongLeaseholdAssets 2025-12-31 04356254 d:Buildings d:LongLeaseholdAssets 2024-12-31 04356254 d:OfficeEquipment 2025-01-01 2025-12-31 04356254 d:OfficeEquipment 2025-12-31 04356254 d:OfficeEquipment 2024-12-31 04356254 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04356254 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04356254 d:CurrentFinancialInstruments 2025-12-31 04356254 d:CurrentFinancialInstruments 2024-12-31 04356254 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 04356254 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04356254 d:ShareCapital 2025-12-31 04356254 d:ShareCapital 2024-12-31 04356254 d:ShareCapital 2024-01-01 04356254 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 04356254 d:RetainedEarningsAccumulatedLosses 2025-12-31 04356254 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 04356254 d:RetainedEarningsAccumulatedLosses 2024-12-31 04356254 d:RetainedEarningsAccumulatedLosses 2024-01-01 04356254 c:FRS102 2025-01-01 2025-12-31 04356254 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04356254 c:FullAccounts 2025-01-01 2025-12-31 04356254 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04356254 d:WithinOneYear 2025-12-31 04356254 d:WithinOneYear 2024-12-31 04356254 d:BetweenOneFiveYears 2025-12-31 04356254 d:BetweenOneFiveYears 2024-12-31 04356254 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 04356254 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 04356254 2 2025-01-01 2025-12-31 04356254 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 04356254 PULSE BRANDS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
PULSE BRANDS LIMITED REGISTERED NUMBER: 04356254 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 7,940 |  | 9,282
|  |  | 7,940 |  | 9,282
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 484,110 |  | 219,309 |
Cash at bank and in hand |  | 81,223 |  | 83,408 |
|  | 565,333 |  | 302,717 |
Creditors: amounts falling due within one year | 7 | (260,109) |  | (125,642) |
Net current assets |  |  | 305,224 |  | 177,075
Total assets less current liabilities |  |  | 313,164 |  | 186,357
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (1,030) |  | (1,160) |
|  |  | (1,030) |  | (1,160)
Net assets |  |  | 312,134 |  | 185,197
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 311,134 |  | 184,197
|  |  | 312,134 |  | 185,197
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 year 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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
PULSE BRANDS LIMITED REGISTERED NUMBER: 04356254 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 May 2026.
J. Milton
Director
The notes on pages 4 to 10 form part of these financial statements. Page 2
PULSE BRANDS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD FROM 1 JANUARY 2024 TO 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 1,000 | 269,715 | 270,715
Profit for the year | - | 90,582 | 90,582
Dividends: Equity capital | - | (176,100) | (176,100)
At 1 January 2025 | 1,000 | 184,197 | 185,197
Profit for the year | - | 277,937 | 277,937
Dividends: Equity capital | - | (151,000) | (151,000)
At 31 December 2025 | 1,000 | 311,134 | 312,134
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
PULSE BRANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Pulse Brands Limited is a private company limited by share capital, incorporated in England and Wales, registration number 04356254. The address of the registered office is 30 Orange Street, London, WC2H 7HF. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured based on fees received from Brand consultancy.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold Property | - | 25% straight line
|  |  |  | Furniture, fittings and equipment | - | 25% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
PULSE BRANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income including profit and loss account. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
PULSE BRANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income including profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.10 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.11 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.12 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 6
PULSE BRANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates. The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised. There were no key judgements or estimation uncertainties in the application of the company's accounting policies during the year. Page 7
PULSE BRANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Employees
| The average monthly number of employees, including directors, during the year was 13 (2024 - 12).
5. | Fixed assets
|  | Leasehold Property Improvements | Furniture, fittings and equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 33,420 | 112,319 | 145,739
| Additions | - | 4,026 | 4,026
| At 31 December 2025 | 33,420 | 116,345 | 149,765
| Depreciation |  |  |
| At 1 January 2025 | 33,420 | 103,037 | 136,457
| Charge for the year on owned assets | - | 5,368 | 5,368
| At 31 December 2025 | 33,420 | 108,405 | 141,825
| Net book value |  |  |
| At 31 December 2025 | - | 7,940 | 7,940
| At 31 December 2024 | - | 9,282 | 9,282
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 391,016 | 172,700
| VAT repayable | 17,670 | -
| Other debtors | 31,629 | 18,750
| Prepayments and accrued income | 43,795 | 27,859
|  | 484,110 | 219,309
Page 8
PULSE BRANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 32,622 | 9,116
| Corporation tax | 93,550 | 28,865
| Other taxation and social security | 40,439 | 26,894
| Other creditors | 55 | 23
| Accruals and deferred income | 93,443 | 60,744
|  | 260,109 | 125,642
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,160)
| Released from profit or loss | 130
| At end of year | (1,030)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,030) | (1,160)
|  | (1,030) | (1,160)
9. | Pension commitments
The company was committed to contribute to the personal pension plan of all employees through the company's auto enrolment scheme except for those who have chosen to opt out. The annual charge for the year was £30,817 (2024 - £28,523). Page 9
PULSE BRANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 62,500 | 62,500
| Later than 1 year and not later than 5 years | 57,292 | 119,792
|  | 119,792 | 182,292
Page 10