EMPIRE POOLS UK LTD 28/02/2025 iXBRL

Company registration number: 15503082

EMPIRE POOLS UK LTD

Unaudited financial statements

28 February 2025

EMPIRE POOLS UK LTD

Contents

Directors and other information

Director's report

Accountant's report

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

EMPIRE POOLS UK LTD

Directors and other information


	Director	Mr S Sawyer


	Company number	15503082


	Registered office	15 Lampits Hill
		Corringham
		Stanford le Hope
		Essex
		SS17 9AA


	Business address	7 Kendall Court
		The Galleries
		Warley, Brentwood
		Essex
		SC14 5Fn


	Accountant	A W Fenn & Co
		15 Lampits Hill
		Corringham
		Stanford le Hope
		Essex
		SS17 9AA




	Bankers	Tide
		Borough Yards
		13 Dirty Lane
		London
		SE1 9PA

EMPIRE POOLS UK LTD

Director's report

Period ended 28th February 2025

The director presents his report and the unaudited financial statements of the company for the period ended 28th February 2025.

Director

The director who served the company during the period was as follows:

Mr S Sawyer

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 5 September 2025 and signed on behalf of the board by:

Mr S Sawyer

Director

EMPIRE POOLS UK LTD

Report to the director on the preparation of the

unaudited statutory financial statements of EMPIRE POOLS UK LTD

Period ended 28th February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of EMPIRE POOLS UK LTD for the period ended 28th February 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of EMPIRE POOLS UK LTD, as a body, in accordance with the terms of my engagement letter dated 25th June 2024. My work has been undertaken solely to prepare for your approval the financial statements of EMPIRE POOLS UK LTD and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than EMPIRE POOLS UK LTD and its director as a body for my work or for this report.

It is your duty to ensure that EMPIRE POOLS UK LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of EMPIRE POOLS UK LTD. You consider that EMPIRE POOLS UK LTD is exempt from the statutory audit requirement for the period.

I have not been instructed to carry out an audit or a review of the financial statements of EMPIRE POOLS UK LTD. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

A W Fenn & Co

Chartered Certified Accountants

15 Lampits Hill

Corringham

Stanford le Hope

Essex

SS17 9AA

5th September 2025

EMPIRE POOLS UK LTD

Statement of comprehensive income

Period ended 28th February 2025

		Period
		ended
		28/02/25
	Note	£


Turnover		7,996
Cost of sales		( 5,257)
		_______
Gross profit		2,739

Administrative expenses		( 5,037)
		_______
Operating loss		( 2,298)

Loss before taxation		( 2,298)

Tax on loss		-
		_______
Loss for the financial period and total comprehensive income		( 2,298)
		_______

All the activities of the company are from continuing operations.

EMPIRE POOLS UK LTD

Statement of financial position

28th February 2025

		28/02/25
	Note	£	£

Current assets
Debtors	4	525
Cash at bank and in hand		608
		_______
		1,133
Creditors: amounts falling due
within one year	5	( 3,430)
		_______
Net current liabilities			( 2,297)
			_______
Total assets less current liabilities			( 2,297)

			_______
Net liabilities			( 2,297)
			_______

Capital and reserves
Called up share capital			1
Profit and loss account			( 2,298)
			_______
Shareholder deficit			( 2,297)
			_______

For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 5 September 2025 , and are signed on behalf of the board by:

Mr S Sawyer

Director

Company registration number: 15503082

EMPIRE POOLS UK LTD

Statement of changes in equity

Period ended 28th February 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 19th February 2024	-	-	-

Loss for the period		( 2,298)	( 2,298)
	_______	_______	_______
Total comprehensive income for the period	-	( 2,298)	( 2,298)

Issue of shares	1		1
	_______	_______	_______
Total investments by and distributions to owners	1	-	1

	_______	_______	_______
At 28th February 2025	1	( 2,298)	( 2,297)
	_______	_______	_______

EMPIRE POOLS UK LTD

Notes to the financial statements

Period ended 28th February 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Lampits Hill, Corringham, Stanford le Hope, Essex, SS17 9AA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

			28/02/25
			£
	Other debtors		525
			_______

5. Creditors: amounts falling due within one year

			28/02/25
			£
	Other creditors		3,430
			_______

6. Related party transactions

The company had the following material related party transactions with the following companies who share a common director and shareholder:-Lignum Wood Flooring Company Ltd - a loan was advanced to this company and at the period end the amount owed to Empire Pools UK Ltd was £525. This loan is interest free and repayable upon demand.Purapool Ltd - a loan was advanced by this company and at the period end the amount owed by Empire Pools UK Ltd was £2,350. This loan is interest free and repayable upon demand.

7. Controlling party

The company is controlled by its director.