REGISTERED NUMBER: 01432017

SWIMMING POOL SUPPLIES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Enticott

G K Westerby

REGISTERED OFFICE:

The Old Ferrari Garage

Rugby Road

Brandon

Rugby

Warwickshire

CV8 3GG

REGISTERED NUMBER:

01432017

ACCOUNTANTS:

Burrows Scarborough

Chartered Accountants

Sovereign House

12 Warwick Street

Coventry

West Midlands

CV5 6ET

FIXED ASSETS

Tangible assets

4

15,775

23,045

CURRENT ASSETS

Stocks

21,000

8,500

Debtors

5

74,778

80,929

Cash at bank

192,684

224,669

288,462

314,098

CREDITORS

Amounts falling due within one year

6

76,598

89,904

NET CURRENT ASSETS

211,864

224,194

TOTAL ASSETS LESS CURRENT LIABILITIES

227,639

247,239

PROVISIONS FOR LIABILITIES

3,943

2,117

NET ASSETS

223,696

245,122

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

223,496

244,922

SHAREHOLDERS' FUNDS

223,696

245,122

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2025 and were signed on its behalf by:

G K Westerby - Director

1.	STATUTORY INFORMATION

Swimming Pool Supplies Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements are rounded to the nearest £1.

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 etc

-

33% on cost and 25% on reducing balance

Stocks

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

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 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.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Provisions

Provisions are recognized when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

93,912

DEPRECIATION

At 1 July 2024

70,867

Charge for year

7,270

At 30 June 2025

78,137

NET BOOK VALUE

At 30 June 2025

15,775

At 30 June 2024

23,045

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

67,154

72,693

Other debtors

7,624

8,236

74,778

80,929

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,448

39,383

Taxation and social security

54,957

47,350

Other creditors

3,193

3,171

76,598

89,904

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

13,333

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

60

Ordinary A

£1.00

60

60

40

Ordinary B

£1.00

40

40

200

200

Ordinary A Shares

A shares shall carry no right to attend or speak at any general meetings of the company. A shares shall carry no right to vote whatsoever, whether the vote is on a show of hands, a poll or a resolution in writing. A shares are entitled pari passu to dividend payments or any other distribution. Each A share is entitled pari passu to participate in distribution arising from winding up of the company.

Ordinary B Shares

B shares shall carry no right to attend or speak at any general meetings of the company. B shares shall carry no right to vote whatsoever, whether the vote is on a show of hands, a poll or a resolution in writing. The rights attached to the B shares may from time to time, whether or not the company is being wound up, be varied or abrogated with the consent in writing of the holders of not less than 75% in normal value of ordinary shares or with the sanction of a special resolution passed at a separate meeting of the holders of ordinary shares, but not otherwise. No B shares shall be allotted to any employee, director, prospective employee or director unless such person has entered into a joint election with the company under Section 431 of the income tax (earning and pensions) Act 2003. No B shareholder shall have the right to participate in the allotment of B shares by the company to any person other than to himself or herself.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G K Westerby.

10.	PENSION COMMITMENTS

The company operates a defined contribution 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 £1,486 (2024 £1,392). Contributions totalling £302 (2024 £267) were payable to the fund at the balance sheet date and are included within Other creditors.