Pulse Business Software Limited

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of Pulse Business Software Limited for the year ended 28 February 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Pulse Business Software Limited 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 Business Software Limited , 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 Business Software Limited and state those matters that we have agreed to state to the directors of Pulse Business Software Limited , 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 Business Software Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Pulse Business Software Limited 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 Business Software Limited . You consider that Pulse Business Software Limited 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 Business Software Limited . 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.

PAH Accounting

18 November 2025

PAH Accounting

FCCA

61 Spitalcroft Road

Devizes

SN10 3FJ

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Pulse Business Software Limited

Balance Sheet

As At 28 February 2025

Balance Sheet

Registered number: 05941766

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	181,985		187,742
Cash at bank and in hand		1,046		21,903

		183,031		209,645
Creditors: Amounts Falling Due Within One Year	5	(123,117 )		(122,590 )

NET CURRENT ASSETS (LIABILITIES)			59,914		87,055

TOTAL ASSETS LESS CURRENT LIABILITIES			59,914		87,055

Creditors: Amounts Falling Due After More Than One Year	6		-		(20,717 )

NET ASSETS			59,914		66,338

CAPITAL AND RESERVES
Called up share capital	7		6		6
Profit and Loss Account			59,908		66,332

SHAREHOLDERS' FUNDS			59,914		66,338

For the year ending 28 February 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 Riaan Van Rooyen

Director

18 November 2025

The notes on pages 3 to 4 form part of these financial statements.

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Pulse Business Software Limited

Notes to the Financial Statements

For The Year Ended 28 February 2025

Notes to the Financial Statements

1. General Information

Pulse Business Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05941766 . The registered office is Unit 1b The Old School High Street, Sherston, Malmesbury, Wiltshire, SN16 0LH.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. 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 year 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Pulse Business Software Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	181,890	187,647
Other debtors	95	95

	181,985	187,742

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	99,805	104,839
Other loans	10,068	6,853
VAT	5,768	7,375
Other creditors	5,197	-
Accruals and deferred income	2,200	2,200
Directors' loan accounts	79	1,323

	123,117	122,590

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	20,717

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6	6

8. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	57,500	28,000

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