2024-01-01 08336684 2024-12-31 08336684 2024-01-01 2024-12-31 08336684 2023-12-31 08336684 2023-01-01 2023-12-31 08336684 uk-core:WithinOneYear 2023-12-31 08336684 uk-core:WithinOneYear 2024-12-31 08336684 uk-core:AfterOneYear 2023-12-31 08336684 uk-core:AfterOneYear 2024-12-31 08336684 uk-core:ShareCapital 2024-12-31 08336684 uk-core:ShareCapital 2023-12-31 08336684 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 08336684 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 08336684 uk-bus:Director1 2024-01-01 2024-12-31 08336684 uk-core:Buildings 2024-01-01 2024-12-31 08336684 uk-core:PlantMachinery 2024-01-01 2024-12-31 08336684 uk-core:ComputerEquipment 2024-01-01 2024-12-31 08336684 uk-core:MotorVehicles 2024-01-01 2024-12-31 08336684 uk-core:ComputerEquipment 2023-12-31 08336684 uk-core:MotorVehicles 2023-12-31 08336684 uk-core:Buildings 2023-12-31 08336684 uk-core:Buildings 2024-12-31 08336684 uk-core:MotorVehicles 2024-12-31 08336684 uk-core:ComputerEquipment 2024-12-31 08336684 uk-core:AfterOneYear uk-core:Secured 2024-12-31 08336684 uk-core:AfterOneYear uk-core:Secured 2023-12-31 iso4217:GBP xbrli:pure 08336684 uk-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 08336684 uk-bus:FRS102 2024-01-01 2024-12-31 08336684 uk-bus:FilletedAccounts 2024-01-01 2024-12-31 08336684 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31
Pools, Spas and Landscapes Limited
Registered Number:08336684
For the year ended 31 December 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2024
Pools, Spas and Landscapes Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
08336684
As at 31 December 2024
Pools, Spas and Landscapes Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
14,295
15,451
2
14,295
15,451
Current assets
Inventories
82,000
86,560
3
Trade and other receivables
3,725
1,800
4
51,478
Cash and cash equivalents
47,655
136,015
137,203
Trade and other payables: amounts falling due within one year
(44,356)
(41,736)
5
92,847
94,279
Net current assets
Total assets less current liabilities
108,574
108,298
Trade and other payables: amounts falling due after more than one
year
(32,499)
(31,687)
6
(2,689)
(2,541)
Provisions for liabilities
74,198
Net assets
73,258
Capital and reserves
Called up share capital
100
100
Retained earnings
74,098
73,158
74,198
73,258
Shareholders' funds
For the year ended 31 December 2024 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 of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
08336684
For the year ended 31 December 2024
Pools, Spas and Landscapes Limited
Statement of Financial Position Continued
Mr Nigel John Wheeler Director
These financial statements were approved and authorised for issue by the Board on 08 February 2025 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 December 2024
Pools, Spas and Landscapes Limited
Notes to the Financial Statements
Statutory Information
Pools, Spas and Landscapes Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 08336684.
Principal place of business:
288 Frome Road
Trowbridge
Wiltshire
BA14 0DT
Registered address:
Windyridge
Amberley
Stroud
Gloucestershire
GL5 5AA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act
2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation
of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Improvements to property
10% Straight line
Plant and machinery
25% Reducing balance
25% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage of completion.
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.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
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6
For the year ended 31 December 2024
Pools, Spas and Landscapes Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
equipment
Motor vehicles
Improvements
to property
£
£
£
£
Cost or valuation
At 01 January 2024
79,761
2,435
57,953
19,373
5,500
-
5,500
-
Additions
At 31 December 2024
19,373
63,453
2,435
85,261
Provision for depreciation and impairment
At 01 January 2024
64,310
1,571
45,443
17,296
Charge for year
6,656
216
4,503
1,937
At 31 December 2024
70,966
1,787
49,946
19,233
At 31 December 2024
Net book value
140
13,507
648
14,295
At 31 December 2023
2,077
12,510
864
15,451
3. Inventories
2023
2024
£
£
Stocks
86,560
82,000
4. Trade and other receivables
2023
2024
£
£
Trade debtors
-
2,725
Other debtors
1,800
1,000
3,725
1,800
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
2,948
20,034
Taxation and social security
30,860
9,869
Other creditors
7,928
14,453
41,736
44,356
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7
For the year ended 31 December 2024
Pools, Spas and Landscapes Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
31,687
32,499
7. Average number of persons employed
During the year the average number of employees was 4 (2023 : 5)
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