REGISTERED NUMBER: 04322781 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

POOLCARE LEISURE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R G Shephard

Mrs C L Shephard

REGISTERED OFFICE:

3 & 4 Pegasus House, Pegasus Court

Olympus Avenue

Warwick

Warwckshire

CV34 6LW

REGISTERED NUMBER:

04322781 (England and Wales)

ACCOUNTANTS:

Pentlands Accountants and advisors Ltd

Chartered Certified Accountants

and Registered Auditors

3 & 4 Pegasus House

Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

446,419

414,379

446,419

414,379

CURRENT ASSETS

Stocks

49,111

154,598

Debtors

6

638,574

635,324

Cash at bank

118,961

206,199

806,646

996,121

CREDITORS

Amounts falling due within one year

7

378,255

584,481

NET CURRENT ASSETS

428,391

411,640

TOTAL ASSETS LESS CURRENT LIABILITIES

874,810

826,019

CREDITORS

Amounts falling due after more than one year

8

(237,779

)

(205,287

)

PROVISIONS FOR LIABILITIES

(49,689

)

(41,192

)

NET ASSETS

587,342

579,540

CAPITAL AND RESERVES

Called up share capital

17

17

Capital redemption reserve

89

89

Retained earnings

587,236

579,434

587,342

579,540

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr R G Shephard - Director

1.	STATUTORY INFORMATION

Poolcare Leisure Limited 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated ammortisation and any accumulated impairment losses.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 18 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 April 2024

and 31 March 2025

10,257

AMORTISATION

At 1 April 2024

and 31 March 2025

10,257

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

267,626

55,399

16,955

Additions

-

19,944

5,164

Disposals

-

(25,693

)

-

At 31 March 2025

267,626

49,650

22,119

DEPRECIATION

At 1 April 2024

18,014

20,909

13,016

Charge for year

1,949

3,388

1,003

Eliminated on disposal

-

(9,922

)

-

At 31 March 2025

19,963

14,375

14,019

NET BOOK VALUE

At 31 March 2025

247,663

35,275

8,100

At 31 March 2024

249,612

34,490

3,939

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

307,197

19,304

666,481

Additions

107,247

2,919

135,274

Disposals

(42,478

)

-

(68,171

)

At 31 March 2025

371,966

22,223

733,584

DEPRECIATION

At 1 April 2024

189,970

10,193

252,102

Charge for year

80,018

1,105

87,463

Eliminated on disposal

(42,478

)

-

(52,400

)

At 31 March 2025

227,510

11,298

287,165

NET BOOK VALUE

At 31 March 2025

144,456

10,925

446,419

At 31 March 2024

117,227

9,111

414,379

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

397,541

604,556

Other debtors

241,033

30,768

638,574

635,324

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,040

14,040

Hire purchase contracts

40,079

14,118

Trade creditors

205,039

206,270

Taxation and social security

82,962

208,544

Other creditors

36,135

141,509

378,255

584,481

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

175,051

188,960

Hire purchase contracts

62,728

16,327

237,779

205,287

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

118,891

132,800

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling is that of the companies directors.