2023-01-012023-12-312023-12-31false04128960Bluewater Pools & Leisure 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Bluewater Pools & Leisure Limited

Registered Number
04128960
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Bluewater Pools & Leisure Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

M Ritchley

Company Secretary

M Ritchley

Registered Address

Unit 2 Wilverley Road
Christchurch
BH23 3RU

Registered Number

04128960 (England and Wales)
Bluewater Pools & Leisure Limited
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets458,69239,302
58,69239,302
Current assets
Debtors591,212449,036
Cash at bank and on hand222,444249,245
813,656698,281
Creditors amounts falling due within one year5(230,747)(172,550)
Net current assets (liabilities)582,909525,731
Total assets less current liabilities641,601565,033
Creditors amounts falling due after one year6(51,650)(84,878)
Provisions for liabilities7(1,159)-
Net assets588,792480,155
Capital and reserves
Called up share capital11
Profit and loss account588,791480,154
Shareholders' funds588,792480,155
The financial statements were approved and authorised for issue by the Director on 25 September 2024, and are signed on its behalf by:
M Ritchley
Director
Registered Company No. 04128960
Bluewater Pools & Leisure Limited
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Vehicles25-
Office Equipment25-
2.Average number of employees

20232022
Average number of employees during the year1010
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 January 2319,13437,13842,2941,799100,365
Additions10,03646,694--56,730
Disposals(19,134)(6,752)--(25,886)
At 31 December 2310,03677,08042,2941,799131,209
Depreciation and impairment
At 01 January 2395627,55030,7581,79961,063
Charge for year1,00413,6712,885-17,560
On disposals(956)(5,150)--(6,106)
At 31 December 231,00436,07133,6431,79972,517
Net book value
At 31 December 239,03241,0098,651-58,692
At 31 December 2218,1789,58811,536-39,302
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables119,70457,070
Bank borrowings and overdrafts77,591114,130
Taxation and social security32,077-
Accrued liabilities and deferred income1,3751,350
Total230,747172,550
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts51,65084,878
Total51,65084,878
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,159-
Total1,159-