ACCOUNTS - Final Accounts

Registered number: 15955760

PULSELIGHT UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

PULSELIGHT UK LIMITED

COMPANY INFORMATION

Director	I Manautou (appointed 13 September 2024)


Registered number	15955760


Registered office	Eighth Floor
	6 New Street Sqaure
	New Fetter Lane
	London
	EC4A 3AQ


Accountants	Rawlinson & Hunter LLP
	Chartered Accountants
	Eighth Floor
	6 New Street Square
	New Fetter Lane
	London
	EC4A 3AQ

PULSELIGHT UK LIMITED

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 4

PULSELIGHT UK LIMITED

REGISTERED NUMBER: 15955760

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		$


Current assets
Debtors: amounts falling due within one year	4	40,081
		40,081
Creditors: amounts falling due within one year	5	(702,071)
Net current liabilities			(661,990)
Total assets less current liabilities			(661,990)

Net liabilities			(661,990)

Capital and reserves
Called up share capital	6	133
Profit and loss account		(662,123)
		(661,990)

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

I Manautou

Director

Date: 3 September 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

PULSELIGHT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Pulselight UK Limited a private company, limited by shares, incorporated in England and Wales with registration number 15955760. The registered office address is Eighth Floor, 6 New Street Square, New Fetter Lane, London, EC4A 3AQ

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 following principal accounting policies have been applied:

2.2

Going concern

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 company expects the continued support of the shareholder who has confirmed that they will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of the financial statements of the company.

2.3

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

Page 2

PULSELIGHT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is USD.

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 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'.

2.5

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.

2.6

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.

2.7

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the period was 1.

Page 3

PULSELIGHT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Debtors

					2025
					$


	Prepayments and accrued income	40,081

5.	Creditors: Amounts falling due within one year
		2025
		$

	Amounts owed to group undertakings	685,851
	Accruals and deferred income	16,220
		702,071

The amount owed to group undertakings is unsecured, interest free and repayable on demand.

6.	Share capital
		2025
		$

		Allotted, called up and unpaid

		100 Ordinary shares of £1.00 each	133

On incorporation, the company issued 100 Ordinary shares with a par value of £1.

7.	Controlling party

Pulselight UK Limited is a wholly owned subsidiary of Pulselight Holdings, INC, a company incorporated in Delaware, United States of America. The ultimate controlling party is I Manautou.

Page 4