ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Company Registration Number: 07246826

IMPULSE DECISIONS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

IMPULSE DECISIONS LTD

REGISTERED NUMBER: 07246826

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Intangible assets	4		17,612		17,338
Tangible assets	5		535,464		608,084
			553,076		625,422
Current assets
Stocks		520,615		395,455
Debtors: amounts falling due within one year	6	1,320,073		1,013,363
Cash at bank and in hand		6,802,251		5,429,520
		8,642,939		6,838,338
Creditors: amounts falling due within one year	7	(3,570,745)		(2,173,633)
Net current assets			5,072,194		4,664,705
Total assets less current liabilities			5,625,270		5,290,127
Provisions for liabilities
Other provisions	8	(4,501,688)		(4,232,589)
			(4,501,688)		(4,232,589)
Net assets			1,123,582		1,057,538

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IMPULSE DECISIONS LTD

REGISTERED NUMBER: 07246826

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Capital and reserves
Called up share capital	9	2	2
Profit and loss account		1,123,580	1,057,536
		1,123,582	1,057,538

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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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:

James Philip Marsden

Director

Date: 25 September 2026

The notes on pages 3 to 9 form part of these financial statements.

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IMPULSE DECISIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Impulse Decisions Ltd is a private company limited by shares incorporated in England with the company registered number 07246826. The address of its registered office is 9 Cardale Park, Harrogate, North Yorkshire, HG3 1RY. Presentational and functional currency is GBP.

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

Foreign currency translation

Foreign currency transactions are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction. At the end of each reporting period, monetory items denominated in foreign currencies are translated at the appropriate closing rate at that date.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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IMPULSE DECISIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.7

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property	-	2%
Motor vehicles	-	25%
Fixtures and fittings	-	25%
Office equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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IMPULSE DECISIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.10

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell after making appropriate provision for obsolete and slow-moving itmes. Cost includes all direct expenditure and overheads.

2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at transaction value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at transaction value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event and it is probable that the company will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are reviewed at every balance sheet date and the amount adjusted to reflect the current best estimate.

Employees

The average monthly number of employees, including directors, during the year was 30 (2024 - 25).

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IMPULSE DECISIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Intangible assets

		Software
		£
	Cost
	At 1 January 2025	26,658
	Additions	6,099
	At 31 December 2025	32,757
	Amortisation
	At 1 January 2025	9,320
	Charge for the year on owned assets	5,825
	At 31 December 2025	15,145
	Net book value
	At 31 December 2025	17,612
	At 31 December 2024	17,338

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IMPULSE DECISIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Tangible fixed assets

	Land and buildings	Motor vehicles	Fixtures and fittings	Office equipment	Total
	£	£	£	£	£
Cost or valuation
At 1 January 2025	574,139	31,495	12,373	46,982	664,989
Additions	-	-	2,987	5,669	8,656
Revaluations	(52,462)	-	-	-	(52,462)
At 31 December 2025	521,677	31,495	15,360	52,651	621,183
Depreciation
At 1 January 2025	9,969	10,000	5,312	31,624	56,905
Charge for the year on owned assets	11,708	5,374	3,183	8,549	28,814
At 31 December 2025	21,677	15,374	8,495	40,173	85,719
Net book value
At 31 December 2025	500,000	16,121	6,865	12,478	535,464
At 31 December 2024	564,170	21,495	7,061	15,358	608,084

Debtors

					2025	2024
					£	£


Trade debtors	877,064	557,323
Other debtors	335,941	352,510
Prepayments and accrued income	107,068	103,530
	1,320,073	1,013,363

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IMPULSE DECISIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,795,617	1,118,861
Corporation tax	165,000	51,000
Other taxation and social security	134,761	270,817
Other creditors	1,238,436	693,716
Accruals and deferred income	236,931	39,239
	3,570,745	2,173,633

8.	Provisions for liabilities

		Provisions
		£

	At 1 January 2025	4,232,589
	Charged to profit or loss	269,099
	At 31 December 2025	4,501,688

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

20,000 (2024 - 2) Ordinary shares of £0.00001 (2023 - £1.00) each-	2	2

10.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £48,035 (2024 - £49,918).

Page 8

IMPULSE DECISIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Not later than 1 year	37,918	36,664
Later than 1 year and not later than 5 years	62,257	43,851
	100,175	80,515

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