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Company registration number:
12497963
Ultimate Pool Group Limited
Unaudited Financial Statements for the year ended
31 December 2025
Ultimate Pool Group Limited
Officers and Professional Advisers
Year ended
31 December 2025
Directors
J Chavoush
J Gaines
L Kendall
Z Leonard
M Quirk
S Ryan
Registered office
2nd Floor De Burgh House
Market Road
Wickford
Essex
SS12 0FD
United Kingdom
Ultimate Pool Group Limited
Directors' Report
Year ended
31 December 2025
The directors present their report and the unaudited
financial statements
of the company for the year ended 31 December 2025.

Directors

The directors who served the company during the year were as follows:
J Chavoush
J Gaines
L Kendall
Z Leonard
M Quirk
S Ryan

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
1 September 2026
and signed on behalf of the board by:
J Chavoush
Director
Ultimate Pool Group Limited
Income Statement
Year ended
31 December 2025
20252024
Note££
Turnover
1,804,448
 
1,890,319
 
Cost of sales
(1,523,117
 ) (1,563,585 )
Gross profit
281,331
 
326,734
 
Distribution costs
(22,123
 )
(14,926
 )
Administrative expenses
(1,522,615
 )
(1,352,098
 )
Other operating income
166,869
 
290,733
 
Operating loss
(1,096,538
 )
(749,557
 )
Amounts written off investments
(153
 ) -  
Interest payable and similar expenses
(654,576
 ) -  
Loss before tax 4
(1,751,267
 )
(749,557
 )
Tax on loss -   -  
Loss for the financial year
(1,751,267
 )
(749,557
 )
The company has no other recognised items of income or expense other than the results for the year as set out above.
Ultimate Pool Group Limited
Statement of Financial Position
31 December 2025
20252024
Note££
Fixed assets    
Tangible assets 6
16,014
 
13,574
 
Investments 7
252
 
80
 
16,266
 
13,654
 
Current assets    
Stocks -  
30,000
 
Debtors 8
258,724
 
343,625
 
Cash at bank and in hand
323,766
 
34,978
 
582,490
 
408,603
 
Creditors: amounts falling due within one year 9
(6,126,474
 )
(4,198,708
 )
Net current liabilities
(5,543,984
 )
(3,790,105
 )
Total assets less current liabilities (5,527,718 ) (3,776,451 )
Capital and reserves    
Called up share capital
10,100
 
10,100
 
Profit and loss account
(5,537,818
 )
(3,786,551
 )
Shareholders deficit
(5,527,718
 )
(3,776,451
 )
For the year ending
31 December 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 financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
1 September 2026
, and are signed on behalf of the board by:
J Chavoush
Director
Company registration number:
12497963
Ultimate Pool Group Limited
Notes to the Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
2nd Floor De Burgh House
,
Market Road
,
Wickford
,
Essex
,
SS12 0FD
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
33% straight line
Fixtures and fittings
25% straight line

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Loss before tax

Loss before tax is stated after charging/(crediting):
20252024
££
Depreciation of tangible assets
7,842
 
5,706
 
Impairment of investments in associates
153
  -  
Interest payable to group undertakings
654,576
  -  

5 Average number of employees

The average number of persons employed by the company during the year was
7
(2024:
5.00
).

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 January 2025
21,455
 
Additions
10,282
 
At
31 December 2025
31,737
 
Depreciation  
At
1 January 2025
7,881
 
Charge
7,842
 
At
31 December 2025
15,723
 
Carrying amount  
At
31 December 2025
16,014
 
At 31 December 2024
13,574
 

7 Investments

Shares in group undertakings and participating interests
£
Cost  
At
1 January 2025
80
 
Additions
325
 
At
31 December 2025
405
 
Impairment  
At
1 January 2025
 -  
Impairment losses
153
 
At
31 December 2025
153
 
Carrying amount  
At
31 December 2025
252
 
At 31 December 2024
80
 
During the year, the company invested 50% in the subsidiary All Scores Live Ltd for a value of £1 per share, 100% in Ultimate Pool Retail Ltd for a value of £1 per share, 100% in Ultimate Pool Rentals Ltd for a value of £1 per share and 75% in UP Online Tour Ltd for a value of £1 per share.

8 Debtors

20252024
££
Trade debtors
146,725
 
196,859
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
78,751
 
81,915
 
Other debtors
33,248
 
64,851
 
258,724
 
343,625
 

9 Creditors: amounts falling due within one year

20252024
££
Trade creditors
591,763
 
575,751
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
165,834
  -  
Taxation and social security
33,049
 
9,883
 
Other creditors
5,335,828
 
3,613,074
 
6,126,474
 
4,198,708