REGISTERED NUMBER: 07267216 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Swift Pools Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R Craik

REGISTERED OFFICE:

Suite 1

19 Aviation Way

Southend Airport

Southend on Sea

Essex

SS2 6UN

REGISTERED NUMBER:

07267216 (England and Wales)

ACCOUNTANTS:

Anser Solutions!

Chartered Accountants

Suite 1

19 Aviation Way

Southend Airport

Southend on Sea

Essex

SS2 6UN

FIXED ASSETS

Tangible assets

4

30,710

14,367

CURRENT ASSETS

Stocks

3,455

2,005

Debtors

5

108,049

115,480

Cash at bank

73,174

15

184,678

117,500

CREDITORS

Amounts falling due within one year

6

109,702

84,702

NET CURRENT ASSETS

74,976

32,798

TOTAL ASSETS LESS CURRENT LIABILITIES

105,686

47,165

CREDITORS

Amounts falling due after more than one year

7

(117,696

)

(39,867

)

PROVISIONS FOR LIABILITIES

(1,480

)

(2,730

)

NET (LIABILITIES)/ASSETS

(13,490

)

4,568

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(13,491

)

4,567

(13,490

)

4,568

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 29 August 2026 and were signed by:

J R Craik - Director

1.	STATUTORY INFORMATION

Swift Pools 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.

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.

Motor Vehicle - 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

26,995

Additions

21,583

Disposals

(2,000

)

At 30 November 2025

46,578

DEPRECIATION

At 1 December 2024

12,628

Charge for year

5,033

Eliminated on disposal

(1,793

)

At 30 November 2025

15,868

NET BOOK VALUE

At 30 November 2025

30,710

At 30 November 2024

14,367

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

16,745

8,614

Amounts owed by group undertakings

91,304

91,304

Other debtors

-

15,562

108,049

115,480

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

1,849

36,631

Trade creditors

2,120

2,119

Taxation and social security

32,279

28,974

Other creditors

73,454

16,978

109,702

84,702

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

38,780

39,867

Other creditors

78,916

-

117,696

39,867

8.	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

£

£

J R Craik

Balance outstanding at start of year

15,562

-

Amounts advanced

-

15,562

Amounts repaid

(15,562

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

15,562

The above loan is granted on an interest free basis and is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Swift Pools (Holdings) Ltd (Reg No.11832446).