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REGISTERED NUMBER: 06177049 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

AZURE POOLS & HOT TUBS LIMITED

AZURE POOLS & HOT TUBS LIMITED (REGISTERED NUMBER: 06177049)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Report of the accountants 7

AZURE POOLS & HOT TUBS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







Directors: K Vickers
S Vickers





Secretary:





Registered office: The Garden Centre
Hockliffe Road
Leighton Buzzard
Bedfordshire
LU7 9NX





Registered number: 06177049 (England and Wales)





Accountants: S S KHEHAR ACCOUNTANCY SERVICES LIMITED
Wrens
Manor Road
Maidenhead
Berkshire
SL6 2QG

AZURE POOLS & HOT TUBS LIMITED (REGISTERED NUMBER: 06177049)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 9,679 12,904
9,679 12,904

Current assets
Stocks 59,400 49,800
Debtors 6 33,718 48,085
Cash at bank 228,282 197,778
321,400 295,663
Creditors
Amounts falling due within one year 7 89,788 42,265
Net current assets 231,612 253,398
Total assets less current liabilities 241,291 266,302

Capital and reserves
Called up share capital 76 76
Retained earnings 8 241,215 266,226
Shareholders' funds 241,291 266,302

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

AZURE POOLS & HOT TUBS LIMITED (REGISTERED NUMBER: 06177049)

BALANCE SHEET - continued
31 MARCH 2025


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 15 April 2025 and were signed on its behalf by:





K Vickers - Director


AZURE POOLS & HOT TUBS LIMITED (REGISTERED NUMBER: 06177049)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. Statutory information

AZURE POOLS & HOT TUBS 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation 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.

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

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.


AZURE POOLS & HOT TUBS LIMITED (REGISTERED NUMBER: 06177049)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

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.

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.

3. Employees and directors

The average number of employees during the year was 7 (2024 - 7 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 April 2024
and 31 March 2025 45,000
Amortisation
At 1 April 2024
and 31 March 2025 45,000
Net book value
At 31 March 2025 -
At 31 March 2024 -

AZURE POOLS & HOT TUBS LIMITED (REGISTERED NUMBER: 06177049)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 April 2024
and 31 March 2025 26,821
Depreciation
At 1 April 2024 13,917
Charge for year 3,225
At 31 March 2025 17,142
Net book value
At 31 March 2025 9,679
At 31 March 2024 12,904

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 33,718 47,500
Other debtors - 585
33,718 48,085

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 35,565 15,828
Taxation and social security 49,810 22,090
Other creditors 4,413 4,347
89,788 42,265

8. Reserves
Retained
earnings
£   

At 1 April 2024 266,226
Profit for the year 90,989
Dividends (116,000 )
At 31 March 2025 241,215

AZURE POOLS & HOT TUBS LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
AZURE POOLS & HOT TUBS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

As described on the Balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






S S KHEHAR ACCOUNTANCY SERVICES LIMITED
Wrens
Manor Road
Maidenhead
Berkshire
SL6 2QG


15 April 2025