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Registered number: 05824859 POLLET POOL GROUP UK LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
POLLET POOL GROUP UK LIMITED REGISTERED NUMBER: 05824859 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | - |  | 44,857
|  |  | - |  | 44,857
Current liablites |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 361,130 |  | 1,702,320 |
Cash at bank and in hand | 6 | - |  | 432,968 |
Current liablities |  | 361,130 |  | 2,135,288 |
Creditors: amounts falling due within one year | 7 | - |  | (147,113) |
Net current assets |  |  | 361,130 |  | 1,988,175
Total assets less current liabilities |  |  | 361,130 |  | 2,033,032
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | - |  | (7,239)
Net assets |  |  | 361,130 |  | 2,025,793
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 350,000 |  | 350,000
Profit and loss account |  |  | 11,130 |  | 1,675,793
|  |  | 361,130 |  | 2,025,793
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 comprehensive income 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:
J Van Wauwe | S Pollet
Director | Director
Date: 4 August 2025 | Date:2 August 2025
The notes on pages 2 to 8 form part of these financial statements. Page 1
POLLET POOL GROUP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Pollet Pool Group UK Limited is a private company limited by share capital and incorporated in England and Wales. The registered office and principal place of business is Blissard House, Abex Road, Newbury, England, RG14 5EY. 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 | Going concern
During the year the company transferred all trade, assets and employees to a group company and therefore by the end of the year the company has ceased to trade. It is the intention of the directors to wind up the business in due course. For these reasons the financial statements are prepared on a basis other than that of a going concern.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 2
POLLET POOL GROUP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
POLLET POOL GROUP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | 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 balance sheet 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 balance sheet 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. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | 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 either the straight-line or reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures & fittings | - | 10% straight line or 33% reducing balance
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.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
POLLET POOL GROUP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.12 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.13 | 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 the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds
| 2.14 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties When payments are eventually made, they are charged to the provision carried in the Balance Sheet.
| 2.15 | 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. Page 5
POLLET POOL GROUP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 11).
4. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Fixtures & fittings | Total
|  | £ | £ | £ | £
| At 1 January 2024 | 25,854 | 110,722 | 95,027 | 231,603
| Disposals | (25,854) | (110,722) | (95,027) | (231,603)
| At 31 December 2024 | - | - | - | -
| At 1 January 2024 | 16,655 | 83,274 | 86,817 | 186,746
| Charge for the year on owned assets | - | 2,676 | 2,033 | 4,709
| Disposals | (16,655) | (85,950) | (88,850) | (191,455)
| At 31 December 2024 | - | - | - | -
| Net book value |  |  |  |
| At 31 December 2024 | - | - | - | -
| At 31 December 2023 | 9,199 | 27,448 | 8,210 | 44,857
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 12,002
| Amounts owed by group undertakings | 361,130 | 1,689,059
| Prepayments and accrued income | - | 1,259
|  | 361,130 | 1,702,320
Page 6
POLLET POOL GROUP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 432,968
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | - | 21,659
| Corporation tax | - | 3,225
| Other taxation and social security | - | 111,285
| Accruals and deferred income | - | 10,944
|  | - | 147,113
| Amounts owed to group undertakings are repayable on demand and no interest is charged.
8. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | (7,239)
| Charged to profit or loss | 7,239
| At end of year | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (7,239)
|  | - | (7,239)
9. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 350,000 (2023 - 350,000) Ordinary shares of £1 each | 350,000 | 350,000
Page 7
POLLET POOL GROUP UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,580 (2023: £10,768). Contributions totalling £Nil (2023: £Nil) were payable to the fund at the balance sheet date and are included in creditors
11. | Related party transactions
| The company is exempt from disclosing related party transactions with other companies that are wholly owned within the Group headed by under FRS 102 section 33.1A.
12. | Controlling party
Pollet Pool Group UK Limited is controlled by its immediate parent company Pollet Pool Group NV, a company incorporated in Belgiumwith its registered office being 14 Brouwerijstraat, 8680 Koekelare, Belgium. The ultimate parent company is Pollet Group NV, a company incorporated in Belgium with its registered office being 14 Brouwerijstraat, 8680 Koekelare, Belgium.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.
| In their report, the auditors emphasised the following matter without qualifying their report: We draw attention to note 2.2 to the financial statements which explains that all employees of the company have been transferred to another group company post year end, and therefore the company has ceased to trade post year end. The directors therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern, as described in note 2.2.
The audit report was signed on 5 August 2025 by Jonathan Baillie BA (Hons) ACA FCCA (Senior Statutory Auditor) on behalf of James Cowper Kreston Audit.
Page 8