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Company Registration No. 05744299 (England and Wales)
Nautilus Pools Limited Unaudited accounts for the year ended 31 December 2024
Nautilus Pools Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Nautilus Pools Limited Company Information for the year ended 31 December 2024
Director
A Clegg
Company Number
05744299 (England and Wales)
Registered Office
Manor Nursery Pagham Road Chichester West Sussex PO20 1LJ
Accountants
G Gilbert 11 Chalice Court Hedge End Southampton Hants SO30 4TA
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Nautilus Pools Limited Accountants' report
Accountants' report to the director of Nautilus Pools Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nautilus Pools Limited for the year ended 31 December 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Nautilus Pools Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Nautilus Pools Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nautilus Pools Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nautilus Pools Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Nautilus Pools Limited. You consider that Nautilus Pools Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Nautilus Pools Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
G Gilbert 11 Chalice Court Hedge End Southampton Hants SO30 4TA 26 September 2025
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Nautilus Pools Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
49,144 
65,385 
Current assets
Inventories
10,000 
10,000 
Debtors
16,873 
18,180 
Cash at bank and in hand
468,320 
414,318 
495,193 
442,498 
Creditors: amounts falling due within one year
(70,464)
(136,400)
Net current assets
424,729 
306,098 
Total assets less current liabilities
473,873 
371,483 
Creditors: amounts falling due after more than one year
- 
(1,875)
Net assets
473,873 
369,608 
Capital and reserves
Called up share capital
5
100 
100 
Profit and loss account
473,773 
369,508 
Shareholders' funds
473,873 
369,608 
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 September 2025 and were signed on its behalf by
A Clegg Director Company Registration No. 05744299
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Nautilus Pools Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Nautilus Pools Limited is a private company, limited by shares, registered in England and Wales, registration number 05744299. The registered office is Manor Nursery, Pagham Road, Chichester, West Sussex, PO20 1LJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 10 below.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Plant at 15% reducing balance and Motor Vans at 25% reducing balance
Plant & machinery
48257
Motor vehicles
887
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2024
152,998 
At 31 December 2024
152,998 
Depreciation
At 1 January 2024
87,613 
Charge for the year
16,241 
At 31 December 2024
103,854 
Net book value
At 31 December 2024
49,144 
At 31 December 2023
65,385 
- 6 -
Nautilus Pools Limited Notes to the Accounts for the year ended 31 December 2024
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
6
Capital commitments
2024 
2023 
£ 
£ 
The company made no guarantees or other cimittments during the year.
7
Loans to directors
During the year the company did not make any advances to the directors.
8
Guarantees provided on behalf of directors
No Guarantees were made by the directors.
9
Average number of employees
During the year the average number of employees was 3 (2023: 4).
10
Reconciliations on adoption of FRS 102
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