REGISTERED NUMBER: 10472194 (England and Wales)

D P POOL SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Phillips

SECRETARY:

Indigo Secretaries Limited

REGISTERED OFFICE:

3 Kensworth Gate

200-204 High Street South

Dunstable

Bedfordshire

LU6 3HS

REGISTERED NUMBER:

10472194 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

28,244

22,176

28,244

22,176

CURRENT ASSETS

Stocks

12,000

6,000

Debtors

6

26,621

71,660

Cash at bank and in hand

146,718

105,875

185,339

183,535

CREDITORS

Amounts falling due within one year

7

79,868

103,780

NET CURRENT ASSETS

105,471

79,755

TOTAL ASSETS LESS CURRENT LIABILITIES

133,715

101,931

CREDITORS

Amounts falling due after more than one year

8

(8,245

)

(13,452

)

PROVISIONS FOR LIABILITIES

9

(7,485

)

(5,357

)

NET ASSETS

117,985

83,122

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

117,885

83,022

SHAREHOLDERS' FUNDS

117,985

83,122

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 March 2026 and were signed by:

D Phillips - Director

1.	STATUTORY INFORMATION

D P Pool Services 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of three years.

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 etc

-

33% on cost, 25% on cost and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

10,000

AMORTISATION

At 1 December 2024

and 30 November 2025

10,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

8,879

37,180

46,059

Additions

412

15,116

15,528

At 30 November 2025

9,291

52,296

61,587

DEPRECIATION

At 1 December 2024

6,574

17,309

23,883

Charge for year

714

8,746

9,460

At 30 November 2025

7,288

26,055

33,343

NET BOOK VALUE

At 30 November 2025

2,003

26,241

28,244

At 30 November 2024

2,305

19,871

22,176

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

24,575

69,601

Prepayments and accrued income

2,046

2,059

26,621

71,660

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

5,207

5,207

Trade creditors

23,449

30,980

Corporation tax

27,694

35,868

VAT

7,151

17,724

Directors' current accounts

13,545

9,631

Accrued expenses

2,822

4,370

79,868

103,780

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

8,245

13,452

9.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

7,485

5,357

Deferred

tax

£

Balance at 1 December 2024

5,357

Charge to Income Statement during year

2,128

Balance at 30 November 2025

7,485

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

20

£1 A Ordinary shares

£1

80

80

80

£1 Ordinary shares

£1

20

20

100

100

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

D Phillips

Balance outstanding at start of year

9,631

10,415

Amounts advanced

3,914

-

Amounts repaid

-

(784

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,545

9,631