REGISTERED NUMBER: 16441289 (England and Wales)

Unaudited Financial Statements

for the Period 9 May 2025 to 31 March 2026

for

Pulse SD Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G S Balaghan

REGISTERED OFFICE:

The Mills

Canal Street

Derby

Derbyshire

DE1 2RJ

BUSINESS ADDRESS:

Unit 4b Station Road

Mickleover

Derby

DE3 9GH

REGISTERED NUMBER:

16441289 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

117

CURRENT ASSETS

Stocks

41,760

Debtors

5

114,725

156,485

CREDITORS

Amounts falling due within one year

6

155,465

NET CURRENT ASSETS

1,020

TOTAL ASSETS LESS CURRENT LIABILITIES

1,137

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

1,037

1,137

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

G S Balaghan - Director

1.	STATUTORY INFORMATION

Pulse SD Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the amounts excluding value added tax derived from the provision of goods to

customers during the period. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the company will receive the agreed upon payment.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

- 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Invoice discounting

The debts discounted are included within trade debtors with a financing limit relating to proceeds received from the invoice discounter included within creditors.

The interest element and other discount charges are recognised within the profit and loss account as they accrue.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

165

At 31 March 2026

165

DEPRECIATION

Charge for period

48

At 31 March 2026

48

NET BOOK VALUE

At 31 March 2026

117

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

91,719

Other debtors

9,607

Directors' loan accounts

13,399

114,725

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

17,439

Advances under invoice discounting arrangements

45,120

Trade creditors

83,735

Tax

352

Social security and other taxes

448

Other creditors

5,501

Accrued expenses

2,870

155,465

7.	SECURED DEBTS

The following secured debts are included within creditors:

£

Advances under invoice discounting arrangements

45,120

The debt is secured against a personal guarantee by the director.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the amounts owing from the director is shown in the debtors note. The balance is repayable on demand and interest was charged at the official rate.