REGISTERED NUMBER: 12372131 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

KENT AND SUSSEX POOL CONSTRUCTION LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D L Harmon

REGISTERED OFFICE:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

REGISTERED NUMBER:

12372131 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Tangible assets

4

27,248

25,315

CURRENT ASSETS

Debtors

5

181,461

28,921

Cash at bank

62,234

130,486

243,695

159,407

CREDITORS

Amounts falling due within one year

6

67,651

42,543

NET CURRENT ASSETS

176,044

116,864

TOTAL ASSETS LESS CURRENT LIABILITIES

203,292

142,179

CREDITORS

Amounts falling due after more than one year

7

(9,543

)

(11,192

)

PROVISIONS FOR LIABILITIES

9

(5,177

)

(4,810

)

NET ASSETS

188,572

126,177

CAPITAL AND RESERVES

Called up share capital

10

124

124

Retained earnings

188,448

126,053

SHAREHOLDERS' FUNDS

188,572

126,177

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mr D L Harmon - Director

1.	STATUTORY INFORMATION

Kent and Sussex Pool Construction Ltd 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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 4 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 January 2024

7,563

34,450

930

42,943

Additions

185

10,150

888

11,223

At 31 December 2024

7,748

44,600

1,818

54,166

Depreciation

At 1 January 2024

4,264

12,994

370

17,628

Charge for year

871

7,902

517

9,290

At 31 December 2024

5,135

20,896

887

26,918

Net book value

At 31 December 2024

2,613

23,704

931

27,248

At 31 December 2023

3,299

21,456

560

25,315

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

114,361

28,821

Other debtors

67,100

100

181,461

28,921

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

1,639

19,659

Taxation and social security

61,133

20,057

Other creditors

4,879

2,827

67,651

42,543

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans (see note 8)

9,543

11,192

8.

LOANS

An analysis of the maturity of loans is given below:

2024

2023

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

9,543

11,192

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

5,177

4,810

Deferred

tax

£

Balance at 1 January 2024

4,810

Charge to Statement of Income and Retained Earnings during year

367

Balance at 31 December 2024

5,177

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary Shares

£1

100

100

24

Ordinary A

£1

24

24

124

124