Company registration number: 07266547
Unaudited financial statements
for the year ended 31 March 2025
for
S A Pool Systems Limited
Pages for filing with the Registrar
Company registration number: 07266547
S A Pool Systems Limited
Balance sheet
as at 31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 32,615 22,878
32,615 22,878
Current assets
Stocks 24,363 11,225
Debtors 312,204 236,507
Cash at bank and in hand 9,109 18,761
345,676 266,493
Creditors: amounts falling due within one
year 		(149,777) (167,415)
Net current assets 195,899 99,078
Total assets less current liabilities 228,514 121,956
Creditors: Amounts falling due after more
than one year 		(3,333) (13,333)
Provisions for liabilities (3,535) (3,535)
NET ASSETS 221,646 105,088
Capital and reserves
Called up share capital 200 200
Profit and loss account 221,446 104,888
TOTAL EQUITY 221,646 105,088
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07266547
S A Pool Systems Limited
Balance sheet - continued
as at 31 March 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 15 December 2025 and signed on its behalf by:
Mr M Sheppard, Director
15 December 2025
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S A Pool Systems Limited
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
S A Pool Systems Limited is a private company registered in England and Wales. Its registered number is 07266547. The company is limited by shares. Its registered office is Cranmer Suite, St James Business Park, Grantham Road, Nottingham, NG12 2JP.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 18% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% 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.
Work in progress is valued at the lower of cost and net realisable value. 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.
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S A Pool Systems Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 9 (2024 - 7).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 April 2024 80,917
Additions 15,010
Disposals (3,500)
At 31 March 2025 92,427
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S A Pool Systems Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
4 Tangible fixed assets - continued
Depreciation
At 1 April 2024 58,039
Charge for year 4,043
Eliminated on disposal (2,270)
At 31 March 2025 59,812
Net book value
At 31 March 2025 32,615
At 31 March 2024 22,878
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