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Company Registration No. 09798367 (England and Wales)
Swimming Pool Engineering Limited Unaudited accounts for the year ended 30 September 2023
Swimming Pool Engineering Limited Unaudited accounts Contents
Page
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Swimming Pool Engineering Limited Company Information for the year ended 30 September 2023
Director
Andrew Mahony
Company Number
09798367 (England and Wales)
Registered Office
9 Old Glebe Upper Tadmarton Banbury Oxon OX15 5TH
Accountants
Andrew Donaldson 17 Lake Walk Adderbury Banbury OX17 3PF
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Swimming Pool Engineering Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
136 
Current assets
Debtors
1,729 
10,401 
Cash at bank and in hand
77,503 
73,894 
79,232 
84,295 
Creditors: amounts falling due within one year
(5,183)
(4,267)
Net current assets
74,049 
80,028 
Total assets less current liabilities
74,049 
80,164 
Provisions for liabilities
Deferred tax
- 
(26)
Net assets
74,049 
80,138 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
74,048 
80,137 
Shareholders' funds
74,049 
80,138 
For the year ending 30 September 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 November 2023 and were signed on its behalf by
Andrew Mahony Director Company Registration No. 09798367
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Swimming Pool Engineering Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Swimming Pool Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 09798367. The registered office is 9 Old Glebe, Upper Tadmarton, Banbury, Oxon, OX15 5TH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Amounts recoverable on contracts
Services provided to clients which at the balance sheet date have not been invoiced to clients have been recognised as turnover in accordance with the FRS. Fee income recognised in this manner is based on an assessment of the services provided by the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside of the control of the company. Amounts recoverable on contracts are included in debtors.
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Swimming Pool Engineering Limited Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2022
1,027 
Disposals
(585)
At 30 September 2023
442 
Depreciation
At 1 October 2022
891 
Charge for the year
136 
On disposals
(585)
At 30 September 2023
442 
Net book value
At 30 September 2023
- 
At 30 September 2022
136 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
8,912 
Accrued income and prepayments
1,729 
1,489 
1,729 
10,401 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
2,777 
2,178 
Other creditors
99 
99 
Loans from directors
1,907 
1,595 
Accruals
400 
395 
5,183 
4,267 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 A Ordinary share of £1 each
1 
1 
8
Controlling party
The company is controlled by the director.
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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