Tipp-Pool UK Limited

Tipp-Pool UK Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	361,000	379,000
Tangible fixed assets	4	70,909	64,406
Investments	5	1	1
		431,910	443,407
Current assets
Debtors	6	460,448	484,734
Cash at bank and in hand		139,076	93,886
		599,524	578,620
Creditors: amount falling due within one year	7	(532,602)	(538,609)
Net current assets		66,922	40,011

Total assets less current liabilities		498,832	483,418
Provisions for liabilities	8	(12,430)	(12,430)
Net assets		486,402	470,988

Capital and reserves
Called up share capital	9	174,100	174,100
Profit and loss account		312,302	296,888
Shareholders' funds		486,402	470,988

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 24 July 2026 and were signed on its behalf by:

-------------------------------
Wayne Fitzgerald
Director

Tipp-Pool UK Limited
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

Tipp-Pool UK Limited is a private company, limited by shares, registered in England and Wales, registration number 09782148, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

25% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 0).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 August 2024	415,000	415,000
Additions	-	-
Disposals	-	-
At 31 July 2025	415,000	415,000
Amortisation
At 01 August 2024	36,000	36,000
Charge for year	18,000	18,000
On disposals	-	-
At 31 July 2025	54,000	54,000
Net book values
At 31 July 2025	361,000	361,000
At 31 July 2024	379,000	379,000

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 August 2024	397,756	397,756
Additions	30,139	30,139
Disposals	-	-
At 31 July 2025	427,895	427,895
Depreciation
At 01 August 2024	333,350	333,350
Charge for year	23,636	23,636
On disposals	-	-
At 31 July 2025	356,986	356,986
Net book values
Closing balance as at 31 July 2025	70,909	70,909
Opening balance as at 01 August 2024	64,406	64,406

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 August 2024	1	1
Additions	-	-
Disposals	-	-
At 31 July 2025	1	1

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	-	7,000
Other Debtors	460,448	477,734
	460,448	484,734

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	18,067	12,000
PAYE & Social Security	2,201	4,917
Accrued Expenses	1,800	1,800
Other Creditors	1,200	-
Directors' Current Accounts	509,334	519,892
	532,602	538,609

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	12,430		12,430
	12,430		12,430

Share Capital

Authorised
174,100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
174,100 Ordinary shares of £1.00 each	174,100		174,100
	174,100		174,100

Registered Number: 09782148
England and Wales
Filleted Accounts

for the year ended 31 July 2025
for
TIPP-POOL UK LIMITED