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Registered number: 14277115
Q.S Swimming Pools & Leisure Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14277115
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,822 28,999
22,822 28,999
CURRENT ASSETS
Stocks 5 28,374 31,096
Debtors 6 87,647 81,469
Cash at bank and in hand 118,914 68,791
234,935 181,356
Creditors: Amounts Falling Due Within One Year 7 (125,941 ) (101,031 )
NET CURRENT ASSETS (LIABILITIES) 108,994 80,325
TOTAL ASSETS LESS CURRENT LIABILITIES 131,816 109,324
Creditors: Amounts Falling Due After More Than One Year 8 (12,100 ) (18,700 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,498 ) (6,983 )
NET ASSETS 114,218 83,641
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 114,217 83,640
SHAREHOLDERS' FUNDS 114,218 83,641
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J B Quan-Soon
Director
28/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Q.S Swimming Pools & Leisure Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14277115 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
2.5. 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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
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Page 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 September 2024 39,650
Additions 1,297
As at 31 August 2025 40,947
Depreciation
As at 1 September 2024 10,651
Provided during the period 7,474
As at 31 August 2025 18,125
Net Book Value
As at 31 August 2025 22,822
As at 1 September 2024 28,999
5. Stocks
2025 2024
£ £
Work in progress 28,374 31,096
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 85,150 79,326
Other debtors 2,497 2,143
87,647 81,469
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,600 6,600
Trade creditors 68,081 30,439
Other creditors 1 1
Taxation and social security 51,259 63,991
125,941 101,031
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,100 18,700
Page 4
Page 5
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,600 6,600
Later than one year and not later than five years 12,100 18,700
18,700 25,300
18,700 25,300
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5