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REGISTERED NUMBER: 06645105 (England and Wales)















LEISURE POOLS LIMITED

Unaudited Financial Statements for the Year Ended 31 July 2023






LEISURE POOLS LIMITED (REGISTERED NUMBER: 06645105)






Contents of the Financial Statements
for the year ended 31 July 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 8


LEISURE POOLS LIMITED

Company Information
for the year ended 31 July 2023







Directors: P H Hooper
C A Hooper





Registered office: Unit E
Northway Trading Estate
Northway Lane
Tewkesbury
Gloucestershire
GL20 8JH





Registered number: 06645105 (England and Wales)





Accountants: Cooper Parry Advisory Limited
5-6 Greenfield Crescent
Edgbaston
Birmingham
West Midlands
B15 3BE

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Leisure Pools Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Leisure Pools Limited for the year ended 31 July 2023 which comprise the Income Statement, 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Leisure Pools Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Leisure Pools Limited and state those matters that we have agreed to state to the Board of Directors of Leisure Pools Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leisure Pools Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Leisure Pools Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Leisure Pools Limited. You consider that Leisure Pools 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 financial statements of Leisure Pools 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 statutory financial statements.






Cooper Parry Advisory Limited
5-6 Greenfield Crescent
Edgbaston
Birmingham
West Midlands
B15 3BE


20 November 2023

LEISURE POOLS LIMITED (REGISTERED NUMBER: 06645105)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 18,876 25,237
18,876 25,237

Current assets
Stocks 62,309 43,969
Debtors 6 39,556 18,918
Cash at bank and in hand 66,619 38,327
168,484 101,214
Creditors
Amounts falling due within one year 7 171,021 103,639
Net current liabilities (2,537 ) (2,425 )
Total assets less current liabilities 16,339 22,812

Creditors
Amounts falling due after more than one
year

8

(2,777

)

(8,199

)

Provisions for liabilities 9 (3,586 ) (4,952 )
Net assets 9,976 9,661

Capital and reserves
Called up share capital 1,500 1,500
Retained earnings 8,476 8,161
Shareholders' funds 9,976 9,661

LEISURE POOLS LIMITED (REGISTERED NUMBER: 06645105)

Balance Sheet - continued
31 July 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2023 and were signed on its behalf by:




P H Hooper - Director



C A Hooper - Director


LEISURE POOLS LIMITED (REGISTERED NUMBER: 06645105)

Notes to the Financial Statements
for the year ended 31 July 2023

1. Statutory information

Leisure Pools Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 5% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

LEISURE POOLS LIMITED (REGISTERED NUMBER: 06645105)

Notes to the Financial Statements - continued
for the year ended 31 July 2023

2. Accounting policies - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The financial statements have been prepared on a going concern basis and no material uncertainties exist that impact on the company's ability to trade.

3. Employees and directors

The average number of employees during the year was 6 (2022 - 6 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 August 2022
and 31 July 2023 1,000
Amortisation
At 1 August 2022
and 31 July 2023 1,000
Net book value
At 31 July 2023 -
At 31 July 2022 -

5. Tangible fixed assets
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
Cost
At 1 August 2022
and 31 July 2023 3,452 2,459 4,400
Depreciation
At 1 August 2022 3,452 2,326 2,624
Charge for year - 33 444
At 31 July 2023 3,452 2,359 3,068
Net book value
At 31 July 2023 - 100 1,332
At 31 July 2022 - 133 1,776

LEISURE POOLS LIMITED (REGISTERED NUMBER: 06645105)

Notes to the Financial Statements - continued
for the year ended 31 July 2023

5. Tangible fixed assets - continued

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 August 2022
and 31 July 2023 35,020 2,597 47,928
Depreciation
At 1 August 2022 12,354 1,935 22,691
Charge for year 5,667 217 6,361
At 31 July 2023 18,021 2,152 29,052
Net book value
At 31 July 2023 16,999 445 18,876
At 31 July 2022 22,666 662 25,237

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
Cost
At 1 August 2022
and 31 July 2023 28,000
Depreciation
At 1 August 2022 7,000
Charge for year 5,250
At 31 July 2023 12,250
Net book value
At 31 July 2023 15,750
At 31 July 2022 21,000

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 38,572 17,493
Other debtors 984 1,425
39,556 18,918

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Hire purchase contracts 5,470 5,447
Trade creditors 92,198 38,975
Taxation and social security 16,649 6,347
Other creditors 56,704 52,870
171,021 103,639

LEISURE POOLS LIMITED (REGISTERED NUMBER: 06645105)

Notes to the Financial Statements - continued
for the year ended 31 July 2023

8. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Hire purchase contracts 2,777 8,199

9. Provisions for liabilities
2023 2022
£    £   
Deferred tax 3,586 4,952

Deferred
tax
£   
Balance at 1 August 2022 4,952
Provided during year (1,366 )
Movement
Balance at 31 July 2023 3,586