REGISTERED NUMBER: 01310942 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Barchem Pools Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

CJ Barton-Fox

SECRETARY:

MI Barton-Fox

REGISTERED OFFICE:

8 Westhill Close

Highworth

Swindon

Wiltshire

SN6 7BY

REGISTERED NUMBER:

01310942 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

533

1,008

CURRENT ASSETS

Debtors

5

8,878

3,137

Cash at bank

57,836

49,886

66,714

53,023

CREDITORS

Amounts falling due within one year

6

16,204

24,522

NET CURRENT ASSETS

50,510

28,501

TOTAL ASSETS LESS CURRENT LIABILITIES

51,043

29,509

PROVISIONS FOR LIABILITIES

101

-

NET ASSETS

50,942

29,509

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

49,942

28,509

SHAREHOLDERS' FUNDS

50,942

29,509

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

CJ Barton-Fox - Director

1.	STATUTORY INFORMATION

Barchem Pools Ltd 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.

Tangible fixed assets

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

Improvements to property

-

4% on cost

Computer equipment

-

25% on cost

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

to

Computer

property

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

45,400

1,900

47,300

DEPRECIATION

At 1 June 2024

45,399

893

46,292

Charge for year

-

475

475

At 31 May 2025

45,399

1,368

46,767

NET BOOK VALUE

At 31 May 2025

1

532

533

At 31 May 2024

1

1,007

1,008

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

7,019

-

Other debtors

1,859

-

8,878

-

Amounts falling due after more than one year:

Other debtors

-

3,137

Aggregate amounts

8,878

3,137

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,897

665

Taxation and social security

7,742

1,206

Other creditors

6,565

22,651

16,204

24,522