Total Pool Care Ltd - Filleted accounts

Registered number

11485455

Total Pool Care Ltd

Filleted Accounts

31 July 2025

Total Pool Care Ltd
Registered number:		11485455
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		68,513			65,949

Current assets
Stocks		4,000			4,000
Debtors	4	6,634			23,280
Cash at bank and in hand		96,025			60,654
		106,659			87,934

Creditors: amounts falling due within one year	5	(75,356)			(64,022)

Net current assets			31,303			23,912

Total assets less current liabilities			99,816			89,861

Creditors: amounts falling due after more than one year	6		(12,258)			(17,801)

Provisions for liabilities			(17,129)			(16,487)


Net assets			70,429			55,573

Capital and reserves
Called up share capital			2			2
Profit and loss account			70,427			55,571

Shareholders' funds			70,429			55,573

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dominic Harrison
Director
Approved by the board on 15 April 2026

Total Pool Care Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery etc.	25% Reducing Balance
	Motor Vehicles	25% Reducing Balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	51,081		65,460		116,541
	Additions	5,152		20,250		25,402
	At 31 July 2025	56,233		85,710		141,943

	Depreciation
	At 1 August 2024	22,137		28,455		50,592
	Charge for the year	8,524		14,314		22,838
	At 31 July 2025	30,661		42,769		73,430

	Net book value
	At 31 July 2025	25,572		42,941		68,513
	At 31 July 2024	28,944		37,005		65,949


4	Debtors			2025		2024
£					£

	Trade debtors			5,444		17,018
	Other debtors			1,190		6,262
				6,634		23,280


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			5,028		5,028
	Trade creditors			10,757		24,760
	Taxation and social security costs			58,298		21,528
	Other creditors			1,273		12,706
				75,356		64,022


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			12,258		17,801


7	Related party transactions

	During the period, Total Pool Care Ltd repaid the unsecured, interest-free loan it had received from Harmony Pools Ltd, leaving the balance as £nil (2024: £11,000)


8	Other information

	Total Pool Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Forestglade
	Winchester Road
	West Meon
	Petersfield
	GU32 1JT