Company registration number 08155961 (England and Wales)
RG POOLS & LEISURE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
RG POOLS & LEISURE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
RG POOLS & LEISURE LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
180,143
138,879
Current assets
Stocks
20,325
18,889
Debtors
5
171,679
341,319
Cash at bank and in hand
447,027
248,837
639,031
609,045
Creditors: amounts falling due within one year
6
(195,436)
(230,234)
Net current assets
443,595
378,811
Total assets less current liabilities
623,738
517,690
Creditors: amounts falling due after more than one year
7
(55,489)
(22,469)
Provisions for liabilities
(28,030)
(26,387)
Net assets
540,219
468,834
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
540,119
468,734
Total equity
540,219
468,834

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

RG POOLS & LEISURE LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 20 April 2026 and are signed on its behalf by:
Mr R S Green
Mrs H G Green
Director
Director
Company Registration No. 08155961
RG POOLS & LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

RG Pools & Leisure Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 5 Cove Meadow, Wilcove, Torpoint, Cornwall, PL11 2RD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value

1.2
Going concern

The directors have assessed going concern and consider that there are no material uncertainties which may cast significant doubt about the company's ability to continue. For this reason the accounts have been prepared on a going concern basis.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised upon the provision of goods or services to the customer.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
5% on cost
Plant and equipment
25% on cost
Fixtures and fittings
25% on cost
Computers
25% on cost
Motor vehicles
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

RG POOLS & LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

RG POOLS & LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
10
RG POOLS & LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024 and 31 July 2025
13,705
Amortisation and impairment
At 1 August 2024 and 31 July 2025
13,705
Carrying amount
At 31 July 2025
-
0
At 31 July 2024
-
0
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
7,831
227,686
235,517
Additions
-
0
90,971
90,971
Disposals
-
0
(31,592)
(31,592)
At 31 July 2025
7,831
287,065
294,896
Depreciation and impairment
At 1 August 2024
1,568
95,070
96,638
Depreciation charged in the year
392
34,582
34,974
Eliminated in respect of disposals
-
0
(16,859)
(16,859)
At 31 July 2025
1,960
112,793
114,753
Carrying amount
At 31 July 2025
5,871
174,272
180,143
At 31 July 2024
6,263
132,616
138,879
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
152,725
326,617
Other debtors
18,954
14,702
171,679
341,319
RG POOLS & LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
73,503
106,203
Corporation tax
70,187
54,487
Other taxation and social security
31,789
55,421
Other creditors
19,957
14,123
195,436
230,234
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
55,489
22,469

Hire purchase liabilities are secured against the assets to which the borrowing relates.

8
Related party transactions

Included within creditors falling due within one year is a director's loan of £42 (20 24: £541). Interest has not been charged and the loan balance is repayable upon demand.

2025-07-31 2024-08-01 false false false 20 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Russell Scott Green Mrs Helena Georgina Green 08155961 2024-08-01 2025-07-31 08155961 2025-07-31 08155961 2024-07-31 08155961 core:LandBuildings 2025-07-31 08155961 core:OtherPropertyPlantEquipment 2025-07-31 08155961 core:LandBuildings 2024-07-31 08155961 core:OtherPropertyPlantEquipment 2024-07-31 08155961 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 08155961 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 08155961 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 08155961 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 08155961 core:CurrentFinancialInstruments 2025-07-31 08155961 core:CurrentFinancialInstruments 2024-07-31 08155961 core:ShareCapital 2025-07-31 08155961 core:ShareCapital 2024-07-31 08155961 core:RetainedEarningsAccumulatedLosses 2025-07-31 08155961 core:RetainedEarningsAccumulatedLosses 2024-07-31 08155961 bus:Director1 2024-08-01 2025-07-31 08155961 bus:Director2 2024-08-01 2025-07-31 08155961 core:LeaseholdImprovements 2024-08-01 2025-07-31 08155961 core:PlantMachinery 2024-08-01 2025-07-31 08155961 core:FurnitureFittings 2024-08-01 2025-07-31 08155961 core:ComputerEquipment 2024-08-01 2025-07-31 08155961 core:MotorVehicles 2024-08-01 2025-07-31 08155961 2023-08-01 2024-07-31 08155961 core:NetGoodwill 2024-07-31 08155961 core:NetGoodwill 2025-07-31 08155961 core:NetGoodwill 2024-07-31 08155961 core:LandBuildings 2024-07-31 08155961 core:OtherPropertyPlantEquipment 2024-07-31 08155961 2024-07-31 08155961 core:LandBuildings 2024-08-01 2025-07-31 08155961 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 08155961 core:Non-currentFinancialInstruments 2025-07-31 08155961 core:Non-currentFinancialInstruments 2024-07-31 08155961 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08155961 bus:FRS102 2024-08-01 2025-07-31 08155961 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 08155961 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08155961 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP