diff --git a/esphome/components/pulse_counter_ulp/pulse_counter_ulp_sensor.cpp b/esphome/components/pulse_counter_ulp/pulse_counter_ulp_sensor.cpp
index 533999a92f..d8ac39e92c 100644
--- a/esphome/components/pulse_counter_ulp/pulse_counter_ulp_sensor.cpp
+++ b/esphome/components/pulse_counter_ulp/pulse_counter_ulp_sensor.cpp
@@ -11,6 +11,7 @@ namespace pulse_counter_ulp {
 
 static const char *const TAG = "pulse_counter_ulp";
 
+namespace {
 const char *to_string(CountMode count_mode) {
   switch (count_mode) {
     case CountMode::disable:
@@ -22,8 +23,7 @@ const char *to_string(CountMode count_mode) {
   }
   return "UNKNOWN MODE";
 }
-
-/* === ULP === */
+}  // namespace
 
 extern const uint8_t ulp_main_bin_start[] asm("_binary_ulp_main_bin_start");
 extern const uint8_t ulp_main_bin_end[] asm("_binary_ulp_main_bin_end");
@@ -42,15 +42,8 @@ std::unique_ptr<UlpProgram> UlpProgram::start(const Config &config) {
     ESP_LOGE(TAG, "GPIO used for pulse counting must be an RTC IO");
   }
 
-  /* Initialize some variables used by ULP program.
-   * Each 'ulp_xyz' variable corresponds to 'xyz' variable in the ULP program.
-   * These variables are declared in an auto generated header file,
-   * 'ulp_main.h', name of this file is defined in component.mk as ULP_APP_NAME.
-   * These variables are located in RTC_SLOW_MEM and can be accessed both by the
-   * ULP and the main CPUs.
-   *
-   * Note that the ULP reads only the lower 16 bits of these variables.
-   */
+  /* Initialize variables in ULP program.
+   * Note that the ULP reads only the lower 16 bits of these variables.  */
   ulp_rising_edge_count = 0;
   ulp_falling_edge_count = 0;
   ulp_run_count = 0;
@@ -65,9 +58,7 @@ std::unique_ptr<UlpProgram> UlpProgram::start(const Config &config) {
   rtc_gpio_set_direction(gpio_num, RTC_GPIO_MODE_INPUT_ONLY);
   rtc_gpio_hold_en(gpio_num);
 
-  /* Set ULP wake up period T
-   * Minimum pulse width has to be T * (ulp_debounce_counter + 1).
-   */
+  /* Minimum pulse width is sleep_duration_ * (ulp_debounce_counter + 1). */
   ulp_set_wakeup_period(0, config.sleep_duration_ / std::chrono::microseconds{1});
 
   /* Start the program */
@@ -103,8 +94,6 @@ void UlpProgram::set_mean_exec_time(microseconds mean_exec_time) {
   ulp_mean_exec_time = static_cast<uint16_t>(mean_exec_time / microseconds{1});
 }
 
-/* === END ULP ===*/
-
 void PulseCounterUlpSensor::setup() {
   ESP_LOGCONFIG(TAG, "Setting up pulse counter '%s'...", this->name_.c_str());
 
diff --git a/esphome/components/pulse_counter_ulp/pulse_counter_ulp_sensor.h b/esphome/components/pulse_counter_ulp/pulse_counter_ulp_sensor.h
index 962fae8401..bf736aaadf 100644
--- a/esphome/components/pulse_counter_ulp/pulse_counter_ulp_sensor.h
+++ b/esphome/components/pulse_counter_ulp/pulse_counter_ulp_sensor.h
@@ -3,7 +3,6 @@
 #include "esphome/core/component.h"
 #include "esphome/core/hal.h"
 #include "esphome/components/sensor/sensor.h"
-#include "driver/rtc_io.h"  // For gpio_num_t
 
 #include <cinttypes>
 #include <chrono>
@@ -14,7 +13,6 @@ namespace pulse_counter_ulp {
 
 enum class CountMode { disable = 0, increment = 1, decrement = -1 };
 
-// millis() jumps when a time component synchronises, so we use steady_clock instead
 using clock = std::chrono::steady_clock;
 using microseconds = std::chrono::duration<uint32_t, std::micro>;
 
@@ -50,7 +48,6 @@ class PulseCounterUlpSensor : public sensor::Sensor, public PollingComponent {
   void set_sleep_duration(uint32_t duration_us) { this->config_.sleep_duration_ = duration_us * microseconds{1}; }
   void set_debounce(uint16_t debounce) { this->config_.debounce_ = debounce; }
 
-  /// Unit of measurement is "pulses/min".
   void setup() override;
   void update() override;
   float get_setup_priority() const override { return setup_priority::DATA; }
diff --git a/esphome/components/pulse_counter_ulp/sensor.py b/esphome/components/pulse_counter_ulp/sensor.py
index 354f8a7412..dd2be479e6 100644
--- a/esphome/components/pulse_counter_ulp/sensor.py
+++ b/esphome/components/pulse_counter_ulp/sensor.py
@@ -94,7 +94,6 @@ async def to_code(config):
         "src/CMakeLists.txt",
         os.path.join(os.path.dirname(__file__), "CMakeLists.txt"),
     )
-    # FIXME These files don't get cleared when the config changes, necessitating deleting .esphome
     esp32.add_extra_build_file(
         "ulp/pulse_cnt.S",
         os.path.join(os.path.dirname(__file__), "ulp/pulse_cnt.S"),