Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09328237 Mr Christopher Rowley Mr Kevin Davies Mr Michael Hollowell Mr Grant Spink iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09328237 2024-11-30 09328237 2025-11-30 09328237 2024-12-01 2025-11-30 09328237 frs-core:CurrentFinancialInstruments 2025-11-30 09328237 frs-core:Non-currentFinancialInstruments 2025-11-30 09328237 frs-core:FurnitureFittings 2025-11-30 09328237 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09328237 frs-core:FurnitureFittings 2024-11-30 09328237 frs-core:PlantMachinery 2025-11-30 09328237 frs-core:PlantMachinery 2024-12-01 2025-11-30 09328237 frs-core:PlantMachinery 2024-11-30 09328237 frs-core:SharePremium 2025-11-30 09328237 frs-core:ShareCapital 2025-11-30 09328237 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09328237 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09328237 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09328237 frs-bus:SmallEntities 2024-12-01 2025-11-30 09328237 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 09328237 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09328237 frs-bus:Director1 2024-12-01 2025-11-30 09328237 frs-bus:Director2 2024-12-01 2025-11-30 09328237 frs-bus:Director3 2024-12-01 2025-11-30 09328237 frs-bus:Director4 2024-12-01 2025-11-30 09328237 frs-countries:EnglandWales 2024-12-01 2025-11-30 09328237 2023-11-30 09328237 2024-11-30 09328237 2023-12-01 2024-11-30 09328237 frs-core:CurrentFinancialInstruments 2024-11-30 09328237 frs-core:Non-currentFinancialInstruments 2024-11-30 09328237 frs-core:SharePremium 2024-11-30 09328237 frs-core:ShareCapital 2024-11-30 09328237 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09328237
Pulse Systems Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Cloud 10 Accounting
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Pulse Systems Ltd for the year ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Pulse Systems Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Pulse Systems Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Pulse Systems Ltd and state those matters that we have agreed to state to the directors of Pulse Systems Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pulse Systems Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Pulse Systems Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pulse Systems Ltd . You consider that Pulse Systems Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pulse Systems Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
14/05/2026
Cloud 10 Accounting
Chartered Certified Accountants
Page 1
Page 2
Balance Sheet
Registered number: 09328237
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,512 5,343
7,512 5,343
CURRENT ASSETS
Stocks 5 61,445 42,608
Debtors 6 355,404 173,062
Cash at bank and in hand 74,304 43,529
491,153 259,199
Creditors: Amounts Falling Due Within One Year 7 (248,005 ) (104,011 )
NET CURRENT ASSETS (LIABILITIES) 243,148 155,188
TOTAL ASSETS LESS CURRENT LIABILITIES 250,660 160,531
Creditors: Amounts Falling Due After More Than One Year 8 (106,652 ) (109,652 )
NET ASSETS 144,008 50,879
CAPITAL AND RESERVES
Called up share capital 9 4,000 4,000
Share premium account 14,000 14,000
Profit and Loss Account 126,008 32,879
SHAREHOLDERS' FUNDS 144,008 50,879
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Page 3
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Kevin Davies
Director
14/05/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Pulse Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09328237 . The registered office is 12 Penketh Business Park, Cleveleys Road, Warrington, England, WA5 2TJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and
provision of services in the ordinary course of the company’s activities. Turnover is shown net of
sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 33% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 9)
11 9
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2024 17,727 3,521 21,248
Additions - 4,108 4,108
As at 30 November 2025 17,727 7,629 25,356
Depreciation
As at 1 December 2024 12,924 2,981 15,905
Provided during the period 1,201 738 1,939
As at 30 November 2025 14,125 3,719 17,844
Net Book Value
As at 30 November 2025 3,602 3,910 7,512
As at 1 December 2024 4,803 540 5,343
5. Stocks
2025 2024
£ £
Stock 61,445 42,608
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 299,120 95,014
Other debtors 56,284 78,048
355,404 173,062
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 127,512 50,668
Bank loans and overdrafts 3,146 6,000
Other creditors 38,269 7,051
Taxation and social security 79,078 40,292
248,005 104,011
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,000
Other creditors 106,652 106,652
106,652 109,652
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4,000 4,000
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