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REGISTERED NUMBER: 04322781 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

POOLCARE LEISURE LIMITED

POOLCARE LEISURE LIMITED (REGISTERED NUMBER: 04322781)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


POOLCARE LEISURE LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTORS: Mr R G Shephard
Mrs C L Shephard





REGISTERED OFFICE: 3 & 4 Pegasus House, Pegasus Court
Olympus Avenue
Warwick
Warwckshire
CV34 6LW





REGISTERED NUMBER: 04322781 (England and Wales)





ACCOUNTANTS: Pentlands Accountants and advisors Ltd
Chartered Certified Accountants
and Registered Auditors
3 & 4 Pegasus House
Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6LW

POOLCARE LEISURE LIMITED (REGISTERED NUMBER: 04322781)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 414,379 366,422
414,379 366,422

CURRENT ASSETS
Stocks 154,598 167,915
Debtors 6 635,324 346,795
Cash at bank 206,199 731,444
996,121 1,246,154
CREDITORS
Amounts falling due within one year 7 584,481 389,710
NET CURRENT ASSETS 411,640 856,444
TOTAL ASSETS LESS CURRENT
LIABILITIES

826,019

1,222,866

CREDITORS
Amounts falling due after more than one
year

8

(205,287

)

(30,446

)

PROVISIONS FOR LIABILITIES (41,192 ) (34,278 )
NET ASSETS 579,540 1,158,142

CAPITAL AND RESERVES
Called up share capital 17 55
Capital redemption reserve 89 50
Retained earnings 579,434 1,158,037
579,540 1,158,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

POOLCARE LEISURE LIMITED (REGISTERED NUMBER: 04322781)

BALANCE SHEET - continued
31 March 2024


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 19 November 2024 and were signed on its behalf by:





Mr R G Shephard - Director


POOLCARE LEISURE LIMITED (REGISTERED NUMBER: 04322781)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024


1. STATUTORY INFORMATION

Poolcare Leisure 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated ammortisation 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


POOLCARE LEISURE LIMITED (REGISTERED NUMBER: 04322781)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 April 2023
and 31 March 2024 10,257
AMORTISATION
At 1 April 2023
and 31 March 2024 10,257
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

POOLCARE LEISURE LIMITED (REGISTERED NUMBER: 04322781)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2023 267,626 39,524 16,955
Additions - 15,875 -
Disposals - - -
At 31 March 2024 267,626 55,399 16,955
DEPRECIATION
At 1 April 2023 16,065 16,389 11,824
Charge for year 1,949 4,520 1,192
Eliminated on disposal - - -
At 31 March 2024 18,014 20,909 13,016
NET BOOK VALUE
At 31 March 2024 249,612 34,490 3,939
At 31 March 2023 251,561 23,135 5,131

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 256,800 17,294 598,199
Additions 99,871 2,010 117,756
Disposals (49,474 ) - (49,474 )
At 31 March 2024 307,197 19,304 666,481
DEPRECIATION
At 1 April 2023 178,621 8,878 231,777
Charge for year 60,823 1,315 69,799
Eliminated on disposal (49,474 ) - (49,474 )
At 31 March 2024 189,970 10,193 252,102
NET BOOK VALUE
At 31 March 2024 117,227 9,111 414,379
At 31 March 2023 78,179 8,416 366,422

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 604,556 328,899
Other debtors 30,768 17,896
635,324 346,795

POOLCARE LEISURE LIMITED (REGISTERED NUMBER: 04322781)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,040 -
Hire purchase contracts 14,118 13,735
Trade creditors 206,270 179,347
Taxation and social security 208,544 130,903
Other creditors 141,509 65,725
584,481 389,710

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 188,960 -
Hire purchase contracts 16,327 30,446
205,287 30,446

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 132,800 -

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R G Shephard.