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# POOLE WATERSPORTS LIBRARY CIC

## Company limited by guarantee

## Company Registration Number:
12187397 (England and Wales)

## Unaudited statutory accounts for the year ended 30 September 2025

## Period of accounts

## Start date: 1 October 2024

## End date: 30 September 2025

# POOLE WATERSPORTS LIBRARY CIC

## Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# POOLE WATERSPORTS LIBRARY CIC

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Principal activities of the company

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the director is required to: select suitable accounting policies and then apply them consistently; make judgments and accounting estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Directors

The director shown below has held office during the whole of the period from
1 October 2024 to 30 September 2025

John Good

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
4 February 2026

And signed on behalf of the board by:
Name: John Good
Status: Director

# POOLE WATERSPORTS LIBRARY CIC

## Profit And Loss Account

for the Period Ended 30 September 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 1,353 | 1,032
Cost of sales: | ( 44 ) | ( 27 )
Gross profit(or loss): | 1,309 | 1,005
Administrative expenses: | ( 6,509 ) | ( 11,034 )
Other operating income: | 298 | 5,787
Operating profit(or loss): | (4,902) | (4,242)
Profit(or loss) before tax: | (4,902) | (4,242)
Profit(or loss) for the financial year: | (4,902) | (4,242)

# POOLE WATERSPORTS LIBRARY CIC

## Balance sheet

As at 30 September 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 10,255 | 13,672
Total fixed assets: |  | 10,255 | 13,672
Current assets
Debtors: | 4 | 805 |
Cash at bank and in hand: |  | 3 | 2,507
Total current assets: |  | 808 | 2,507
Creditors: amounts falling due within one year: | 5 | ( 4,273 ) | ( 4,487 )
Net current assets (liabilities): |  | (3,465) | (1,980)
Total assets less current liabilities: |  | 6,790 | 11,692
Total net assets (liabilities): |  | 6,790 | 11,692
Members' funds
Profit and loss account: |  | 6,790 | 11,692
Total members' funds: |  | 6,790 | 11,692

The notes form part of these financial statements

# POOLE WATERSPORTS LIBRARY CIC

## Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 20 February 2026
and signed on behalf of the board by:

Name: John Good
Status: Director

The notes form part of these financial statements

# POOLE WATERSPORTS LIBRARY CIC

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  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. Turnover / Other Operating Income a) Fees relate to the day to day activities of the CiC b) Other operating income relates to Donations and Grants received

  Tangible fixed assets depreciation policy

  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 25% Fixtures & Fittings 25% Computer Equipment 25%

  Other accounting policies

  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.

# POOLE WATERSPORTS LIBRARY CIC

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 2

# POOLE WATERSPORTS LIBRARY CIC

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 October 2024 |  | 25,922 | 2,380 | 1,249 |  | 29,551
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 September 2025 |  | 25,922 | 2,380 | 1,249 |  | 29,551
Depreciation |  |  |  |  |  |
At 1 October 2024 |  | 13,804 | 1,376 | 699 |  | 15,879
Charge for year |  | 3,029 | 251 | 137 |  | 3,417
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 September 2025 |  | 16,833 | 1,627 | 836 |  | 19,296
Net book value |  |  |  |  |  |
At 30 September 2025 |  | 9,089 | 753 | 413 |  | 10,255
At 30 September 2024 |  | 12,118 | 1,004 | 550 |  | 13,672

# POOLE WATERSPORTS LIBRARY CIC

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 805 |
Total | 805

# POOLE WATERSPORTS LIBRARY CIC

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 4,273 | 4,487
Total | 4,273 | 4,487

# COMMUNITY INTEREST ANNUAL REPORT

### POOLE WATERSPORTS LIBRARY CIC

### Company Number: 12187397 (England and Wales)

### Year Ending: 30 September 2025

Company activities and impact

This last year has been quieter for us. In the summer of 2025, we still registered over fifty people borrowing low-cost watersports equipment. Beyond these rentals, our community outreach remained a priority as we gave away over 200 pairs of wetshoes and facilitated more than 10 events for local churches and charities. We also took pride in continuing our buddy system, a vital initiative that provides the personal support and confidence needed to help people get safely onto the water and engage with their local environment.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
13 January 2026

And signed on behalf of the board by:
Name: John Mark Good
Status: Director