YORKSHIRE SWIMMING POOLS LIMITED Filleted Accounts Cover |  |

| YORKSHIRE SWIMMING POOLS LIMITED |
|  | Company No. 15709365 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 May 2025 |  |  |

YORKSHIRE SWIMMING POOLS LIMITED Directors Report Registrar |  |

The Directors present their report and the accounts for the period ended 31 May 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the period under review was design, manufacture and installation of swimming pools..
Directors |  |  |  |  |
The Directors who served at any time during the period were as follows:
J. Metcalfe |  |  |  |  |  |  |
P. Metcalfe |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
J. Metcalfe |  |  |  |  |  |
Director |  |  |  |  |  |
31 January 2026 |  |  |  |  |  |

YORKSHIRE SWIMMING POOLS LIMITED Balance Sheet Registrar |  |

at | 31 May 2025 |  |  |  |  |  |  |
Company No. | 15709365 |  | Notes | 2025 |  |  |  |
|  |  |  |  |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 279,955 |  |  |  |
|  |  |  |  |  | 279,955 |  |  |  |
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 17,398 |  |  |  |
| Cash at bank and in hand |  |  | 6,269 |  |  |  |
|  |  |  |  |  | 23,667 |  |  |  |
Creditors: Amount falling due within one year | 6 | (447,521) |  |  |  |
Net current liabilities |  |  | (423,854) |  |  |  |
Total assets less current liabilities |  |  | (143,899) |  |  |  |
Net liabilities |  |  | (143,899) |  |  |  |
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  |
| Profit and loss account |  | 8 | (143,999) |  |  |  |
Total equity |  |  | (143,899) |  |  |  |
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 January 2026 and signed on its behalf by: |  |
J. Metcalfe |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
31 January 2026 |  |  |  |  |  |  |  |

YORKSHIRE SWIMMING POOLS LIMITED Notes to the Accounts Registrar |  |

for the period ended 31 May 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| YORKSHIRE SWIMMING POOLS LIMITED is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 15709365 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| Linkside House |  |  |  |  |  |  |  |  |  |
| Forest Lane Head |  |  |  |  |  |  |  |  |  |
| Knaresborough |  |  |  |  |  |  |  |  |  |
| Harrogate |  |  |  |  |  |  |  |  |  |
| HG2 7TE |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • 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 economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 25% Reducing balance |  |  |  |  |  |
|  | Furniture, fittings and equipment |  | 25% Reducing balance |  |  |  |  |  |

| Stocks |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other 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.

| Foreign currencies |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
| Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

| Provisions |  |  |  |  |  |  |  |
| 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 the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at 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.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | Number |  |  |  |
|  | The average monthly number of employees (including directors) during the period: | 0 |  |  |  |

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Plant and machinery |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | Additions |  |  |  |  |  | 372,020 |  | 1,254 |  | 373,274
|  | At 31 May 2025 |  |  |  |  |  | 372,020 |  | 1,254 |  | 373,274
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | Charge for the year |  |  |  |  |  | 93,005 |  | 314 |  | 93,319
|  | At 31 May 2025 |  |  |  |  |  | 93,005 |  | 314 |  | 93,319
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 May 2025 |  |  |  |  |  | 279,015 |  | 940 |  | 279,955

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | VAT recoverable |  |  |  | 15,728 |  |  |  |
|  | Prepayments and accrued income |  |  |  | 1,670 |  |  |  |
|  |  |  |  |  |  |  |  |  | 17,398 |  |  |  |

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | Bank loans and overdrafts |  |  |  | 4,425 |  |  |  |
|  | Trade creditors |  |  |  | 26,064 |  |  |  |
|  | Loans from directors |  |  |  | 417,032 |  |  |  |
|  |  |  |  |  |  |  |  |  | 447,521 |  |  |  |

7 | Share Capital |  |  |  |  |  |  |  |
|  | 100 Ordinary A & B £1.00

8 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

YORKSHIRE SWIMMING POOLS LIMITED 15709365 31 May 2025 08 May 2024 false 31 January 2026 BTCSoftware AP Solution 2025 12.2.02 12.2.02 true 15709365 2024-05-08 2025-05-31 15709365 2025-05-31 15709365 core:WithinOneYear 2025-05-31 15709365 core:ShareCapital 2025-05-31 15709365 core:RetainedEarningsAccumulatedLosses 2025-05-31 15709365 countries:UnitedKingdom 2024-05-08 2025-05-31 15709365 bus:RegisteredOffice 2024-05-08 2025-05-31 15709365 core:PlantMachinery 2024-05-08 2025-05-31 15709365 core:FurnitureFittingsToolsEquipment 2024-05-08 2025-05-31 15709365 core:PlantMachinery 2025-05-31 15709365 core:FurnitureFittingsToolsEquipment 2025-05-31 15709365 core:RetainedEarningsAccumulatedLosses 2024-05-08 2025-05-31 15709365 2024-05-08 15709365 bus:SmallEntities 2024-05-08 2025-05-31 15709365 bus:FullAccounts 2024-05-08 2025-05-31 15709365 bus:AuditExempt-NoAccountantsReport 2024-05-08 2025-05-31 15709365 bus:Director1 2024-05-08 2025-05-31 15709365 bus:PrivateLimitedCompanyLtd 2024-05-08 2025-05-31 iso4217:GBP xbrli:pure