REGISTERED NUMBER: 04430774 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Freestyle Pools Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Rackliffe

REGISTERED OFFICE:

14 Honeysuckle Drive

Billingshurst

West Sussex

RH14 9UL

REGISTERED NUMBER:

04430774 (England and Wales)

ACCOUNTANTS:

J.Y. Limited

Rangefield Court

Farnham Trading Estate

Farnham

Surrey

GU9 9NP

FIXED ASSETS

Tangible assets

4

27,505

33,120

CURRENT ASSETS

Debtors

5

46,345

32,161

Cash at bank

2,665

13,668

49,010

45,829

CREDITORS

Amounts falling due within one year

6

62,729

52,128

NET CURRENT LIABILITIES

(13,719

)

(6,299

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,786

26,821

RESERVES

Capital redemption reserve

8

2

2

Retained earnings

8

13,784

26,819

SHAREHOLDERS' FUNDS

13,786

26,821

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

P Rackliffe - Director

1.	STATUTORY INFORMATION

Freestyle Pools Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 cost

Motor vehicles

-

not provided

Computer equipment

-

25% on cost

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

20,728

43,990

600

65,318

DEPRECIATION

At 1 November 2024

20,608

10,990

600

32,198

Charge for year

120

5,495

-

5,615

At 31 October 2025

20,728

16,485

600

37,813

NET BOOK VALUE

At 31 October 2025

-

27,505

-

27,505

At 31 October 2024

120

33,000

-

33,120

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

25,714

23,941

Amounts recoverable on contract

20,631

8,220

46,345

32,161

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

18,821

10,929

Tax

30,113

26,676

Social security and other taxes

986

709

Net wages creditor

5,083

6,783

VAT

5,846

5,870

Directors' current accounts

40

86

Accrued expenses

1,840

1,075

62,729

52,128

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

200

Ordinary

0.01

-

-

1

Ordinary A

0.01

-

-

1

Ordinary B

0.01

-

-

-

-

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 November 2024

26,819

2

26,821

Profit for the year

21,065

21,065

Dividends

(34,100

)

(34,100

)

At 31 October 2025

13,784

2

13,786

9.	RELATED PARTY DISCLOSURES

Dividends are paid to the director, Mr P Rackliffe by virtue of his shareholding in the company.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Rackliffe.