Red Fox Pools Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 06576682

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,089		27,249

			12,089		27,249
CURRENT ASSETS
Stocks	5	-		12,458
Debtors	6	1,645,808		1,490,491
Cash at bank and in hand		2,437		4,487

		1,648,245		1,507,436
Creditors: Amounts Falling Due Within One Year	7	(976,526 )		(899,187 )

NET CURRENT ASSETS (LIABILITIES)			671,719		608,249

TOTAL ASSETS LESS CURRENT LIABILITIES			683,808		635,498

Creditors: Amounts Falling Due After More Than One Year	8		(142,656 )		(37,500 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,022 )		(6,812 )

NET ASSETS			538,130		591,186

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			538,030		591,086

SHAREHOLDERS' FUNDS			538,130		591,186

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Red Fox Pools Limited

Balance Sheet (continued)

As At 31 August 2025

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

C J Elsden

Director

31 May 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Red Fox Pools Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is Chiltlee Manor, 50 Chiltlee Manor Estate, Liphook, Hampshire, GU30 7AZ.

The presentation currency of the financial statements is Pound Sterling (£).

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Display Pools	20% on cost
Motor Vehicles	33% on cost and 25% on cost
Tools and equipment	25% on cost
Computer Equipment	50% on cost and 33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are offset only when the company currently has a legally enforceable right to set off the recognised amounts and intends either to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors which are receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price. Debtors are subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.

...CONTINUED

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Red Fox Pools Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Financial Instruments - continued

A provision for impairment of debtors is established when there is evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in the profit or loss for the excess of the carrying value of the debtor over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event accruing after the impairment loss are recognised immediately in the profit and loss account.

Creditors which are payable within one year and which do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Taxation for the period 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 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 period 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: 7 (2024: 6)

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Red Fox Pools Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Display Pools	Motor Vehicles	Tools and equipment	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	77,827	73,837	47,105	57,466	256,235
Disposals	(77,827 )	-	-	(15,833 )	(93,660 )

As at 31 August 2025	-	73,837	47,105	41,633	162,575

Depreciation
As at 1 September 2024	76,029	66,049	34,176	52,732	228,986
Provided during the period	150	4,450	6,052	2,860	13,512
Disposals	(76,179 )	-	-	(15,833 )	(92,012 )

As at 31 August 2025	-	70,499	40,228	39,759	150,486

Net Book Value
As at 31 August 2025	-	3,338	6,877	1,874	12,089

As at 1 September 2024	1,798	7,788	12,929	4,734	27,249

5. Stocks

	2025	2024
	£	£
Stock	-	12,458

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	126,511	209,297
Other debtors	1,519,297	1,281,194

	1,645,808	1,490,491

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Red Fox Pools Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	71,700	187,954
Bank loans and overdrafts	153,257	294,437
Other creditors	550,236	281,492
Taxation and social security	201,333	135,304

	976,526	899,187

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	142,656	37,500

9. Secured Creditors

Of the creditors the following amounts are secured.

HSBC Bank Plc hold a debenture dated 16 October 2009 which secures all monies due or to become due to HSBC Bank Plc on any account whatsoever.

The director has provided a personal guarantee of £440,000 (2024: £440,000) in favour of HSBC Bank Plc.

	2025		2024
	£		£
Bank loans and overdrafts	37,500		87,500

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
60 Ordinary A shares of £ 1.00 each	60	60
20 Ordinary B shares of £ 1.00 each	20	20
20 Ordinary C shares of £ 1.00 each	20	20

	100	100

11. Capital Commitments

	2025	2024
	£	£
At the end of the period	4,039	9,166

At the end of the period, the company had capital commitments contracted for but not provided in these financial statements

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Red Fox Pools Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

12. Related Party Transactions

During the year ending 31 August 2024, the company waived a loan of £118,097 due from Red Fox Wines Ltd, a company under common control of the directors and their close family members.

During the year ending 31 August 2024 the company also waived a loan of £76,630 due from Warrior DLS C.I.C., an entity in which directors have a significant interest.

During the period, capital contributions totalling £18,535 have been made to Red Fox Marines Limited, an entity in which the director has an interest

These amounts were not transacted on normal market terms.

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