Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity2118falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03746614 2024-04-01 2025-03-31 03746614 2025-03-31 03746614 2023-04-01 2024-03-31 03746614 2024-03-31 03746614 c:Director1 2024-04-01 2025-03-31 03746614 c:RegisteredOffice 2024-04-01 2025-03-31 03746614 d:PlantMachinery 2024-04-01 2025-03-31 03746614 d:PlantMachinery 2025-03-31 03746614 d:PlantMachinery 2024-03-31 03746614 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03746614 d:MotorVehicles 2024-04-01 2025-03-31 03746614 d:MotorVehicles 2025-03-31 03746614 d:MotorVehicles 2024-03-31 03746614 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03746614 d:OfficeEquipment 2025-03-31 03746614 d:OfficeEquipment 2024-03-31 03746614 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03746614 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03746614 d:CurrentFinancialInstruments 2025-03-31 03746614 d:CurrentFinancialInstruments 2024-03-31 03746614 d:Non-currentFinancialInstruments 2025-03-31 03746614 d:Non-currentFinancialInstruments 2024-03-31 03746614 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 03746614 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03746614 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 03746614 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 03746614 d:ShareCapital 2025-03-31 03746614 d:ShareCapital 2024-03-31 03746614 d:RetainedEarningsAccumulatedLosses 2025-03-31 03746614 d:RetainedEarningsAccumulatedLosses 2024-03-31 03746614 c:FRS102 2024-04-01 2025-03-31 03746614 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03746614 c:FullAccounts 2024-04-01 2025-03-31 03746614 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03746614 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 03746614







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


E. POOLE & CO. LIMITED






































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E. POOLE & CO. LIMITED
 


 
COMPANY INFORMATION


Director
Mr T Green 




Registered number
03746614



Registered office
2nd Floor Midas House
62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

2nd Floor, Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


E. POOLE & CO. LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


E. POOLE & CO. LIMITED
REGISTERED NUMBER:03746614



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
72,715
102,139

  
72,715
102,139

Current assets
  

Stocks
  
2,200
2,200

Debtors: amounts falling due within one year
 5 
2,564,078
2,352,443

Cash at bank and in hand
  
258,046
-

  
2,824,324
2,354,643

Creditors: amounts falling due within one year
 6 
(1,009,562)
(593,130)

Net current assets
  
 
 
1,814,762
 
 
1,761,513

Total assets less current liabilities
  
1,887,477
1,863,652

Creditors: amounts falling due after more than one year
 7 
(23,359)
(90,506)

Provisions for liabilities
  

Deferred tax
  
(17,920)
(24,656)

  
 
 
(17,920)
 
 
(24,656)

Net assets
  
1,846,198
1,748,490


Capital and reserves
  

Called up share capital 
  
211
211

Profit and loss account
  
1,845,987
1,748,279

  
1,846,198
1,748,490


Page 1

 


E. POOLE & CO. LIMITED
REGISTERED NUMBER:03746614


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




___________________________
Mr T Green
Director

Date: 16 July 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


E. POOLE & CO. LIMITED
 


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

1.


General information

E Poole & Co Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is   disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in profit and loss account represents amounts receivable for commercial painting and decorating services provided during the year in the normal course of business, net of trade discounts, VAT and other sales and related taxes.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion. 

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

The estimated useful lives range as follows:

Plant and machinery
-
5
years
Motor vehicles
-
5
years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. 

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 3

 


E. POOLE & CO. LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.



3.


Employees

The average monthly number of employees, including directors, during the year was 21 (2024 - 18).

Page 4

 


E. POOLE & CO. LIMITED
 


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

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
209,237
145,755
1,630
356,622



At 31 March 2025

209,237
145,755
1,630
356,622



Depreciation


At 1 April 2024
209,237
44,855
391
254,483


Charge for the year on owned assets
-
29,148
276
29,424



At 31 March 2025

209,237
74,003
667
283,907



Net book value



At 31 March 2025
-
71,752
963
72,715



At 31 March 2024
-
100,900
1,239
102,139


5.


Debtors

2025
2024
£
£


Trade debtors
206,993
145,868

Amounts owed by group undertakings
1,753,525
1,724,150

Other debtors
42,627
42,605

Prepayments and accrued income
560,933
439,820

2,564,078
2,352,443


Page 5

 


E. POOLE & CO. LIMITED
 


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

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
-
97,536

Bank loans
52,084
125,000

Trade creditors
332,005
110,147

Corporation tax
76,819
28,993

Other taxation and social security
342,316
130,867

Net obligations under finance leases and hire purchase contracts
30,064
28,479

Other creditors
165,374
61,208

Accruals and deferred income
10,900
10,900

1,009,562
593,130


The net obligations under finance leases and hire purchase contracts of £30,064 (2024: £28,479) are secured against the asset to which they relate.


7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
-
37,084

Net obligations under finance leases and hire purchase contracts
23,359
53,422

23,359
90,506


The net obligations under finance leases and hire purchase contracts of £23,359 (2024: £53,422) are secured against the asset to which they relate.

 
Page 6