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M&S GRINYER POOLS LTD

Registered Number
14810190
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2024

M&S GRINYER POOLS LTD
Company Information
for the period from 17 April 2023 to 30 April 2024

Directors

GRINYER, Mathew Steven
GRINYER, Steven John

Registered Address

13 Pound Lane
Upper Beeding
Steyning
BN44 3JF

Registered Number

14810190 (England and Wales)
M&S GRINYER POOLS LTD
Balance Sheet as at
30 April 2024

Notes

2024

£

£

Fixed assets
Tangible assets422,296
22,296
Current assets
Debtors525,237
Cash at bank and on hand1,588
26,825
Creditors amounts falling due within one year6(19,800)
Net current assets (liabilities)7,025
Total assets less current liabilities29,321
Creditors amounts falling due after one year7(17,743)
Provisions for liabilities8(236)
Net assets11,342
Capital and reserves
Called up share capital1
Profit and loss account11,341
Shareholders' funds11,342
The financial statements were approved and authorised for issue by the Board of Directors on 15 April 2025, and are signed on its behalf by:
GRINYER, Steven John
Director
Registered Company No. 14810190
M&S GRINYER POOLS LTD
Notes to the Financial Statements
for the period ended 30 April 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
2.Average number of employees

2024
Average number of employees during the year4
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

Plant & machinery

Vehicles

Total

£££
Cost or valuation
Additions5,00021,22526,225
At 30 April 245,00021,22526,225
Depreciation and impairment
Charge for year8333,0963,929
At 30 April 248333,0963,929
Net book value
At 30 April 244,16718,12922,296
At 16 April 23---
5.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables22,321
Prepayments and accrued income2,916
Total25,237
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables441
Taxation and social security17,908
Other creditors101
Accrued liabilities and deferred income1,350
Total19,800
7.Creditors: amounts due after one year

2024

£
Bank borrowings and overdrafts17,743
Total17,743
8.Provisions for liabilities

2024

£
Net deferred tax liability (asset)236
Total236