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REGISTERED NUMBER: 12372131 (England and Wales)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

KENT AND SUSSEX POOL CONSTRUCTION LTD

KENT AND SUSSEX POOL CONSTRUCTION LTD (REGISTERED NUMBER: 12372131)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


KENT AND SUSSEX POOL CONSTRUCTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Mr D L Harmon





REGISTERED OFFICE: Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES





REGISTERED NUMBER: 12372131 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02 High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

KENT AND SUSSEX POOL CONSTRUCTION LTD (REGISTERED NUMBER: 12372131)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,315 31,070

CURRENT ASSETS
Debtors 5 28,921 45,639
Cash at bank 130,486 83,169
159,407 128,808
CREDITORS
Amounts falling due within one year 6 42,543 58,044
NET CURRENT ASSETS 116,864 70,764
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,179

101,834

CREDITORS
Amounts falling due after more than one
year

7

(11,192

)

(12,842

)

PROVISIONS FOR LIABILITIES 9 (4,810 ) (5,903 )
NET ASSETS 126,177 83,089

CAPITAL AND RESERVES
Called up share capital 10 124 124
Retained earnings 126,053 82,965
SHAREHOLDERS' FUNDS 126,177 83,089

KENT AND SUSSEX POOL CONSTRUCTION LTD (REGISTERED NUMBER: 12372131)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2024 and were signed by:





Mr D L Harmon - Director


KENT AND SUSSEX POOL CONSTRUCTION LTD (REGISTERED NUMBER: 12372131)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Kent and Sussex Pool Construction 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS
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.

KENT AND SUSSEX POOL CONSTRUCTION LTD (REGISTERED NUMBER: 12372131)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1 January 2023 7,563 45,703 555 53,821
Additions - 16,000 375 16,375
Disposals - (27,253 ) - (27,253 )
At 31 December 2023 7,563 34,450 930 42,943
Depreciation
At 1 January 2023 3,164 19,434 153 22,751
Charge for year 1,100 6,289 217 7,606
Eliminated on disposal - (12,729 ) - (12,729 )
At 31 December 2023 4,264 12,994 370 17,628
Net book value
At 31 December 2023 3,299 21,456 560 25,315
At 31 December 2022 4,399 26,269 402 31,070

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 28,821 45,069
Other debtors 100 570
28,921 45,639

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 22,929
Trade creditors 19,659 3,282
Taxation and social security 20,057 28,362
Other creditors 2,827 3,471
42,543 58,044

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 8) 11,192 12,842

KENT AND SUSSEX POOL CONSTRUCTION LTD (REGISTERED NUMBER: 12372131)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 11,192 12,842

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 4,810 5,903

Deferred
tax
£   
Balance at 1 January 2023 5,903
Provided during year (1,093 )
Balance at 31 December 2023 4,810

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary Shares £1 100 100
24 Ordinary A £1 24 24
124 124