Registration number: 06264820

Pulse Soccer Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Pulse Soccer Limited

Company Information

Directors

C P Johnson M I Chaudry D M Johnson

Registered office

Radnor Park Greenfield Road Congleton Cheshire United Kingdom CW12 4TW

Accountants

Howsons (Stoke) Limited Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Pulse Soccer Limited

(Registration number: 06264820)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	-	2,707
Cash at bank and in hand		-	34
		-	2,741
Creditors: Amounts falling due within one year	5	(430,259)	(432,999)
Net liabilities		(430,259)	(430,258)
Capital and reserves
Called up share capital		100	100
Retained earnings		(430,359)	(430,358)
Shareholders' deficit		(430,259)	(430,258)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

......................................... C P Johnson Director

Pulse Soccer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Radnor Park
Greenfield Road
Congleton
Cheshire
CW12 4TW
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Depreciation

Asset class	Depreciation method and rate
Fitness equipment	Cost less residual value of 25% depreciated over 5 years. Subsequently depreciated to 10% residual value over a further 5 years.

Pulse Soccer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4

Debtors

	2025 £	2024 £
Other debtors	-	2,707
	-	2,707

Pulse Soccer Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Amounts owed to group undertakings	7	430,259	432,999

6	Other financial commitments

The group has entered into a multilateral guarantee with the HSBC Bank Plc as follows:

- A group guarantee and debentures consisting of fixed and floating charged over all the assets and undertaking of the reporting entity, Pulse Global Limited, Pulse Fitness Limited, Pulse Equipment Group Limited, Pulse Fitness Holdings Limited, Rock Merchanting Limited, and Pulse Design & Build Limited.

- A charge over contract monies from the reporting entity

- A general pledge over documents and goods from the reporting entity

7	Related party transactions

The company has taken advantage of exemption, under the terms of the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8	Ultimate controlling party

The company's immediate parent is Pulse Global Limited, incorporated in England and Wales.

 The ultimate parent is M Investment Group Limited, incorporated in England and Wales.

 The most senior parent entity producing publicly available financial statements is M Investment Group Limited. These financial statements are available upon request from Queens Gardens Business Centre, 31 Ironmarket, Newcastle, Staffs, ST5 1RP