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COMPANY REGISTRATION NUMBER: 15997449

Pension Pulse LTD

Filleted Unaudited Financial Statements

31 October 2025

Pension Pulse LTD

Financial Statements

Period from 4 October 2024 to 31 October 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Pension Pulse LTD

Statement of Financial Position

31 October 2025

| 31 Oct 25
Note | £

Fixed assets

Intangible assets | 5 | 15,420
Tangible assets | 6 | 14,059
| --------
| 29,479

Current assets

Debtors | 7 | 86,893
Cash at bank and in hand | 530,382
| ---------
| 617,275

Creditors: amounts falling due within one year | 8 | 120,634
| ---------
Net current assets | 496,641
| ---------
Total assets less current liabilities | 526,120
| ---------
Net assets | 526,120
| ---------

Capital and reserves

Called up share capital | 215
Share premium account | 664,951
Profit and loss account | ( 139,046)
| ---------
Shareholders funds | 526,120
| ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Pension Pulse LTD

Statement of Financial Position (continued)

31 October 2025
These financial statements were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

Mr J F Igoe
Director

Company registration number: 15997449

Pension Pulse LTD

Notes to the Financial Statements

Period from 4 October 2024 to 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 100 Barbirolli Square, Manchester, M2 3AB, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
After making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future for at least one year from the date of the financial information. For these reasons they continue to adopt the going concern basis in preparing the company's financial information.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 .
5. Intangible assets

| Website
| £
Cost |
Additions | 15,420
| --------
At 31 October 2025 | 15,420
| --------
Amortisation |
At 4 October 2024 and 31 October 2025 | –
| --------
Carrying amount |
At 31 October 2025 | 15,420
| --------

6. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 4 October 2024 | – | – | –
Additions | 143 | 13,916 | 14,059
| ---- | -------- | --------
At 31 October 2025 | 143 | 13,916 | 14,059
| ---- | -------- | --------
Depreciation |  |  |
At 4 October 2024 and 31 October 2025 | – | – | –
| ---- | -------- | --------
Carrying amount |  |  |
At 31 October 2025 | 143 | 13,916 | 14,059
| ---- | -------- | --------

7. Debtors

| 31 Oct 25
| £
Other debtors | 86,893
| --------

8. Creditors: amounts falling due within one year

| 31 Oct 25
| £
Trade creditors | 626
Other creditors | 120,008
| ---------
| 120,634
| ---------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 31 Oct 25
| £
Not later than 1 year | 185,340
Later than 1 year and not later than 5 years | 30,860
| ---------
| 216,200
| ---------

10. Related party transactions
At the period end the company owed £117,193 to an company related by common directorship.