REGISTERED NUMBER: 04259680 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

POOL HOUSE PROPERTIES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Young

Mrs S J Young

J Young

S J Young

SECRETARY:

Mrs S J Young

REGISTERED OFFICE:

Sandon House

Sandon

Stafford

Staffordshire

ST18 0DH

REGISTERED NUMBER:

04259680 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

-

18,734

Investment property

5

1,181,500

1,154,500

1,181,500

1,173,234

CURRENT ASSETS

Debtors

6

775,673

752,332

Cash at bank

21

21

775,694

752,353

CREDITORS

Amounts falling due within one year

7

470,369

447,830

NET CURRENT ASSETS

305,325

304,523

TOTAL ASSETS LESS CURRENT LIABILITIES

1,486,825

1,477,757

CREDITORS

Amounts falling due after more than one year

8

483,478

489,896

NET ASSETS

1,003,347

987,861

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

691,306

664,306

Retained earnings

311,941

323,455

SHAREHOLDERS' FUNDS

1,003,347

987,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 12 August 2026 and were signed on its behalf by:

Mrs S J Young - Director

1.	STATUTORY INFORMATION

Pool House Properties 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33.3% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The company has taken advantage of the transitional exemptions in FRS102 35.10 (d) to use a previous GAAP revaluation as its deemed cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

31,224

Disposals

(31,224

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

18,734

Eliminated on disposal

(18,734

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

12,490

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

31,224

Disposals

(31,224

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

18,734

Eliminated on disposal

(18,734

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

12,490

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,154,500

Revaluations

27,000

At 31 December 2025

1,181,500

NET BOOK VALUE

At 31 December 2025

1,181,500

At 31 December 2024

1,154,500

The company has taken advantage of the transitional exemptions in FRS102 35.10 (d) to use a previous GAAP revaluation as its deemed cost.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2002

30,000

Valuation in 2003

54,934

Valuation in 2004

20,000

Valuation in 2005

107,947

Valuation in 2016

46,678

Valuation in 2021

185,890

Valuation in 2022

194,000

Valuation in 2023

(33,642

)

Valuation in 2024

58,500

Valuation in 2025

27,000

Cost

490,193

1,181,500

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

490,193

549,192

Investment property was valued on an open market basis on 31 December 2025 by the directors. .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

775,673

752,332

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

39,429

41,755

Hire purchase contracts

-

3,455

Trade creditors

1

-

Taxation and social security

1,143

9,393

Other creditors

429,796

393,227

470,369

447,830

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

483,478

475,250

Hire purchase contracts

-

14,646

483,478

489,896

9.

RESERVES

Fair

value

reserve

£

At 1 January 2025

664,306

Revaluation in the year

27,000

At 31 December 2025

691,306