| Pulse Holdings Ltd |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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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). |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. 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. |
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Debtors |
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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. |
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Creditors |
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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. |
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| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
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Average number of persons employed by the company |
1 |
|
1 |
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| 3 |
Investments |
| Investments in |
| subsidiary |
| undertakings |
| £ |
|
Cost |
|
At 1 November 2024 |
200 |
|
|
At 31 October 2025 |
200 |
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Historical cost |
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At 1 November 2024 |
200 |
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At 31 October 2025 |
200 |
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| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
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Other debtors |
33,535 |
|
33,535 |
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| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
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Other creditors |
23,735 |
|
23,735 |
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| 6 |
Related party transactions |
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Redinc Tattoo Ltd is include in other debtors in the amount of £33,535 (2024:£33,535) Redlite Laser Ltd is include in other creditors in the amount of £23,562 (2024:£23,562) |
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| 7 |
Other information |
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Pulse Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
Devonshire House |
|
582 Honeypot Lane |
|
Stanmore |
|
HA7 1JS |