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Registered number: 04577339
Andrew Pooley Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Digi Accounts and Tax Ltd
Andrew Pooley Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Andrew Pooley Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 04577339

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 85,728 |  | 115,255
|  |  | 85,728 |  | 115,255
CURRENT ASSETS
Stocks | 5 | 2,000 |  | 2,000 |
Debtors | 6 | 1,191,493 |  | 1,104,004 |
Cash at bank and in hand |  | 325,131 |  | 328,584 |
|  | 1,518,624 |  | 1,434,588 |
Creditors: Amounts Falling Due Within One Year | 7 | (439,653 ) |  | (457,433 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,078,971 |  | 977,155
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,164,699 |  | 1,092,410
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (5,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (21,432 ) |  | (28,814 )
NET ASSETS |  |  | 1,143,267 |  | 1,057,763
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,143,167 |  | 1,057,663
SHAREHOLDERS' FUNDS |  |  | 1,143,267 |  | 1,057,763

Page 1
Page 2
Andrew Pooley Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Andrew Pooley Director
9 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Andrew Pooley Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Andrew Pooley Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04577339 . The registered office is Design House, Preston Road, Charnock Richard, Lancashire, PR7 5JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 33.3% straight line

2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Andrew Pooley Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 39,147 | 197,972 | 7,346 | 244,465
Additions | - | - | 1,622 | 1,622
Disposals | (15,889 ) | (19,250 ) | (2,198 ) | (37,337 )
As at 31 October 2025 | 23,258 | 178,722 | 6,770 | 208,750
Depreciation
As at 1 November 2024 | 25,276 | 98,772 | 5,162 | 129,210
Provided during the period | 2,555 | 24,349 | 482 | 27,386
Disposals | (14,793 ) | (17,444 ) | (1,337 ) | (33,574 )
As at 31 October 2025 | 13,038 | 105,677 | 4,307 | 123,022
Net Book Value
As at 31 October 2025 | 10,220 | 73,045 | 2,463 | 85,728
As at 1 November 2024 | 13,871 | 99,200 | 2,184 | 115,255

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 2,000 |  | 2,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 282,789 |  | 448,934
Prepayments and accrued income | 13,530 |  | 12,963
Other debtors | 895,174 |  | 642,107
| 1,191,493 |  | 1,104,004

Page 4
Page 5
Andrew Pooley Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 84,484 |  | 64,105
Bank loans and overdrafts | 6,167 |  | 10,000
Corporation tax | 46,693 |  | 58,885
Other taxes and social security | 9,556 |  | 21,439
VAT | 88,578 |  | 126,454
Other creditors | 4,142 |  | 2,187
Accruals and deferred income | 13,860 |  | 2,100
Directors' loan accounts | 186,173 |  | 172,263
| 439,653 |  | 457,433

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,833

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
During the year the company loaned £253,067 to APL Property Holding Ltd, a company in which both Mr and Mrs Pooley are directors and shareholders, the amount owing to the company at year end £895,174 is shown in other debtors.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Andrew Pooley by virtue of holding 100% of the issued share capital in the company.
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