REGISTERED NUMBER: 06356253 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Hugh Leeper Swimming Pools

& Tarpaulins Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H Leeper

Mrs C M Leeper

SECRETARY:

Mrs C M Leeper

REGISTERED OFFICE:

Unit B2

Charnwood Industrial Estate

Pepperwash Lane

Framlingham

Suffolk

IP13 9PT

REGISTERED NUMBER:

06356253 (England and Wales)

ACCOUNTANTS:

Turner & Ellerby

Chartered Certified Accountants

5 Church Street

Framlingham

Woodbridge

Suffolk

IP13 9BQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

30,554

62,392

30,554

62,392

CURRENT ASSETS

Stocks

8,688

14,253

Debtors

6

23,114

58,913

Cash at bank and in hand

258,343

186,524

290,145

259,690

CREDITORS

Amounts falling due within one year

7

32,102

31,767

NET CURRENT ASSETS

258,043

227,923

TOTAL ASSETS LESS CURRENT LIABILITIES

288,597

290,315

PROVISIONS FOR LIABILITIES

9

5,805

11,854

NET ASSETS

282,792

278,461

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

282,790

278,459

SHAREHOLDERS' FUNDS

282,792

278,461

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 15 June 2026 and were signed on its behalf by:

Mr H Leeper - Director

1.	STATUTORY INFORMATION

Hugh Leeper Swimming Pools & Tarpaulins 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

at variable rates on reducing balance

Fixtures and fittings

-

at variable rates on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks 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.

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.

Goodwill

Goodwill, being the amount introduced in connection with the incorporation of the business in 2007, is being amortised evenly over its estimated useful life of five years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

30,000

AMORTISATION

At 1 October 2024

and 30 September 2025

30,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

76,093

11,619

97,920

185,632

Additions

-

291

-

291

Disposals

-

(457

)

(45,145

)

(45,602

)

At 30 September 2025

76,093

11,453

52,775

140,321

DEPRECIATION

At 1 October 2024

62,655

7,316

53,269

123,240

Charge for year

3,240

995

5,715

9,950

Eliminated on disposal

-

(69

)

(23,354

)

(23,423

)

At 30 September 2025

65,895

8,242

35,630

109,767

NET BOOK VALUE

At 30 September 2025

10,198

3,211

17,145

30,554

At 30 September 2024

13,438

4,303

44,651

62,392

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,614

56,317

Directors' current accounts

3,183

2,047

Prepayments

317

549

23,114

58,913

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,065

9,365

Tax

21,081

15,194

Social security and other taxes

34

1,320

VAT

411

2,770

Other creditors

460

484

Accrued expenses

2,051

2,634

32,102

31,767

8.	SECURED DEBTS

There are no secured debts as at the 30 September 2020.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,805

11,854

Deferred

tax

£

Balance at 1 October 2024

11,854

Movement in year

(6,049

)

Balance at 30 September 2025

5,805

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr H Leeper and Mrs C M Leeper

Balance outstanding at start of year

2,047

1,004

Amounts advanced

4,016

2,047

Amounts repaid

(2,880

)

(1,004

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,183

2,047