Company registration number 05940392 (England and Wales)
D.G. POOL & LEISURE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
D.G. POOL & LEISURE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
D.G. POOL & LEISURE LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
217,222
232,579
Current assets
Stocks
115,228
98,325
Debtors
5
429,304
328,843
Cash at bank and in hand
1,138,785
897,264
1,683,317
1,324,432
Creditors: amounts falling due within one year
6
(655,705)
(493,511)
Net current assets
1,027,612
830,921
Total assets less current liabilities
1,244,834
1,063,500
Creditors: amounts falling due after more than one year
7
(39,762)
(76,198)
Provisions for liabilities
(40,754)
(42,866)
Net assets
1,164,318
944,436
Capital and reserves
Called up share capital
900
900
Capital redemption reserve
100
100
Profit and loss reserves
1,163,318
943,436
Total equity
1,164,318
944,436
D.G. POOL & LEISURE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 August 2026 and are signed on its behalf by:
Mr GA Lucas
Director
Company registration number 05940392 (England and Wales)
D.G. POOL & LEISURE LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2025
30 November 2025
- 3 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

D.G. Pool & Leisure Limited is a private company limited by shares incorporated in England and Wales. The registered office is Martinsland Farm, Bines Road, Partridge Green, West Sussex, RH13 8EH.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

2.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

D.G. POOL & LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
2
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
100% SL
Plant and equipment
25% RB
Fixtures and fittings
25% RB
Computers
33% RB
Motor vehicles
25% RB

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

D.G. POOL & LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
2
Accounting policies
(Continued)
- 5 -
2.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2.9
Retirement benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.10
Leases

Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
23
21
D.G. POOL & LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
4
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 December 2024
-
0
15,646
63,861
42,614
347,946
470,067
Additions
24,090
1,231
204
1,707
45,236
72,468
Disposals
-
0
(963)
(297)
(10,574)
(21,100)
(32,934)
At 30 November 2025
24,090
15,914
63,768
33,747
372,082
509,601
Depreciation and impairment
At 1 December 2024
-
0
8,955
55,658
23,546
149,329
237,488
Depreciation charged in the year
24,090
1,801
2,089
6,592
49,528
84,100
Eliminated in respect of disposals
-
0
(607)
(285)
(10,042)
(18,275)
(29,209)
At 30 November 2025
24,090
10,149
57,462
20,096
180,582
292,379
Carrying amount
At 30 November 2025
-
0
5,765
6,306
13,651
191,500
217,222
At 30 November 2024
-
0
6,691
8,203
19,068
198,617
232,579
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
424,304
328,843
Other debtors
5,000
-
0
429,304
328,843
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
189,031
149,189
Corporation tax
257,214
165,447
Other taxation and social security
108,515
82,287
Other creditors
100,945
96,588
655,705
493,511
D.G. POOL & LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
39,762
76,198
2025-11-30 2024-12-01 false false false 13 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Miss J L Calvert Mr G A Lucas Mrs S J Lucas Mrs SJ Lucas 05940392 2024-12-01 2025-11-30 05940392 2025-11-30 05940392 2024-11-30 05940392 core:WithinOneYear 2025-11-30 05940392 core:WithinOneYear 2024-11-30 05940392 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 05940392 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 05940392 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 05940392 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 05940392 core:ShareCapital 2025-11-30 05940392 core:ShareCapital 2024-11-30 05940392 core:CapitalRedemptionReserve 2025-11-30 05940392 core:CapitalRedemptionReserve 2024-11-30 05940392 core:RetainedEarningsAccumulatedLosses 2025-11-30 05940392 core:RetainedEarningsAccumulatedLosses 2024-11-30 05940392 bus:Director2 2024-12-01 2025-11-30 05940392 core:LeaseholdImprovements 2024-12-01 2025-11-30 05940392 core:PlantMachinery 2024-12-01 2025-11-30 05940392 core:FurnitureFittings 2024-12-01 2025-11-30 05940392 core:ComputerEquipment 2024-12-01 2025-11-30 05940392 core:MotorVehicles 2024-12-01 2025-11-30 05940392 2023-12-01 2024-11-30 05940392 core:LeaseholdImprovements 2024-11-30 05940392 core:PlantMachinery 2024-11-30 05940392 core:FurnitureFittings 2024-11-30 05940392 core:ComputerEquipment 2024-11-30 05940392 core:MotorVehicles 2024-11-30 05940392 2024-11-30 05940392 core:LeaseholdImprovements 2025-11-30 05940392 core:PlantMachinery 2025-11-30 05940392 core:FurnitureFittings 2025-11-30 05940392 core:ComputerEquipment 2025-11-30 05940392 core:MotorVehicles 2025-11-30 05940392 core:LeaseholdImprovements 2024-11-30 05940392 core:PlantMachinery 2024-11-30 05940392 core:FurnitureFittings 2024-11-30 05940392 core:ComputerEquipment 2024-11-30 05940392 core:MotorVehicles 2024-11-30 05940392 core:CurrentFinancialInstruments 2025-11-30 05940392 core:CurrentFinancialInstruments 2024-11-30 05940392 core:Non-currentFinancialInstruments 2025-11-30 05940392 core:Non-currentFinancialInstruments 2024-11-30 05940392 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05940392 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05940392 bus:FRS102 2024-12-01 2025-11-30 05940392 bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05940392 bus:Director1 2024-12-01 2025-11-30 05940392 bus:Director3 2024-12-01 2025-11-30 05940392 bus:CompanySecretary1 2024-12-01 2025-11-30 05940392 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP