REGISTERED NUMBER: 06449849 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

POOLE PROCESS SOLUTIONS LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

1,940

2,322

Investment property

5

524,208

524,208

526,148

526,530

Current assets

Cash at bank

40,609

114,715

Creditors

Amounts falling due within one year

6

41,920

131,352

Net current liabilities

(1,311

)

(16,637

)

Total assets less current liabilities

524,837

509,893

Provisions for liabilities

7

369

-

Net assets

524,468

509,893

Capital and reserves

Called up share capital

8

100

100

Retained earnings

524,368

509,793

Shareholders' funds

524,468

509,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mr N D Hickman - Director

1.	Statutory information

Poole Process Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06449849. The registered office address is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is 16 Hill Road, Swanage, Dorset, BH19 1RH.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts receivable, in respect of consultancy services and holiday letting income. Turnover is recognised when the service has been provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Bicycles

-

33% on cost

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

Bicycles

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2025

100

3,352

4,813

6,147

14,412

Additions

-

315

-

-

315

Disposals

-

(1,337

)

(2,491

)

(3,810

)

(7,638

)

At 31 December 2025

100

2,330

2,322

2,337

7,089

Depreciation

At 1 January 2025

25

1,538

4,813

5,714

12,090

Charge for year

19

520

-

108

647

Eliminated on disposal

-

(1,287

)

(2,491

)

(3,810

)

(7,588

)

At 31 December 2025

44

771

2,322

2,012

5,149

Net book value

At 31 December 2025

56

1,559

-

325

1,940

At 31 December 2024

75

1,814

-

433

2,322

5.	Investment property

Total

£

Fair value

At 1 January 2025

and 31 December 2025

524,208

Net book value

At 31 December 2025

524,208

At 31 December 2024

524,208

Investment property was valued by the director on an open market basis on 31 December 2025.

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

1

Amounts owed to associates

-

87,573

Tax

3,936

6,920

Directors' current accounts

35,885

35,458

Accruals and deferred income

2,099

1,400

41,920

131,352

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

369

-

Deferred

tax

£

Provided during year

369

Balance at 31 December 2025

369

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	Ultimate controlling party

The company is controlled by the directors, Mr N Hickman and Ms W Lax, by virtue of their 100% ownership of the issued voting share capital of the company.

10.	First year adoption

These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 1 January 2024.

The transition to FRS102 Section 1A small entities has resulted in a small number of changes in accounting policies to those previously used.

The nature of these changes and their impact on opening equity and profit, where applicable, is detailed in the notes to these financial statements.