REGISTERED NUMBER: 14259438 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Cleveland Pools Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L Davies

P Askew

REGISTERED OFFICE:

Percy Community Centre

New King Street

Bath

Bath & NE Somerset

BA1 2BN

REGISTERED NUMBER:

14259438 (England and Wales)

CURRENT ASSETS

Work in progress

3,104

460,327

Debtors

4

333

231

Cash at bank

332

5,768

3,769

466,326

CREDITORS

Amounts falling due within one year

5

3,689

462,918

NET CURRENT ASSETS

80

3,408

TOTAL ASSETS LESS CURRENT LIABILITIES

80

3,408

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

79

3,407

80

3,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

L Davies - Director

1.	STATUTORY INFORMATION

Cleveland Pools Trading 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.

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

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.

Preparation of consolidated financial statements

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with it's parent company on the basis that it is a wholly owned subsidiary within the group.

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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

Stocks

Work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

113

91

Prepayments and accrued income

220

140

333

231

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

17,044

Amounts owed to group undertakings

2,639

428,002

Other creditors

-

1,128

Accruals and deferred income

1,050

16,744

3,689

462,918

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Cleveland Pools Trust.

Cleveland Pools Trading Limited is a wholly owned subsidiary of Cleveland Pools Trust, a charity registered with the Charity Commission (1109433) and a registered company limited by guarantee in England and Wales (05354621). The registered office and place of business of Cleveland Pools Trust is Percy Community Centre, New King Street, Bath, Somerset, England, BA1 2BN.

7.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2025

2024

£

£

Profit for the financial year

80

3,407

Gift aid distribution to parent charity

(3,407

)

(480

)

Net (reduction)/addition to shareholders' funds

(3,487

)

2,927

Opening shareholders' funds

3,407

480

Closing shareholders' funds

80

3,407