Poolcare Leisure Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 04322781

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		506,728		446,419

			506,728		446,419
CURRENT ASSETS
Stocks	6	72,098		49,111
Debtors	7	613,590		638,574
Cash at bank and in hand		245,787		118,961

		931,475		806,646
Creditors: Amounts Falling Due Within One Year	8	(462,117 )		(378,255 )

NET CURRENT ASSETS (LIABILITIES)			469,358		428,391

TOTAL ASSETS LESS CURRENT LIABILITIES			976,086		874,810

Creditors: Amounts Falling Due After More Than One Year	9		(275,517 )		(237,779 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(65,253 )		(49,689 )

NET ASSETS			635,316		587,342

CAPITAL AND RESERVES
Called up share capital	11		17		17
Capital redemption reserve			89		89
Income Statement			635,210		587,236

SHAREHOLDERS' FUNDS			635,316		587,342

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Poolcare Leisure Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr R G Shephard

Director

10 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Poolcare Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04322781 . The registered office is 3 & 4 Pegasus House, Pegasus Court, Olympus Avenue, Warwick, Warwckshire, CV34 6LW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	50 years straight line
Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on cost
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2.6. 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.

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Poolcare Leisure Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2025: 18)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 April 2025	10,257

As at 31 March 2026	10,257

Amortisation
As at 1 April 2025	10,257

As at 31 March 2026	10,257

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	267,626	49,650	371,966	22,119
Additions	-	6,067	134,190	800
Disposals	-	(20,443 )	(42,264 )	-

As at 31 March 2026	267,626	35,274	463,892	22,919

Depreciation
As at 1 April 2025	19,963	14,375	227,510	14,019
Provided during the period	1,949	4,463	45,077	2,109
Disposals	-	(795 )	(33,159 )	-

As at 31 March 2026	21,912	18,043	239,428	16,128

Net Book Value
As at 31 March 2026	245,714	17,231	224,464	6,791

As at 1 April 2025	247,663	35,275	144,456	8,100

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Poolcare Leisure Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	22,223	733,584
Additions	3,532	144,589
Disposals	(5,741 )	(68,448 )

As at 31 March 2026	20,014	809,725

Depreciation
As at 1 April 2025	11,298	287,165
Provided during the period	1,071	54,669
Disposals	(4,883 )	(38,837 )

As at 31 March 2026	7,486	302,997

Net Book Value
As at 31 March 2026	12,528	506,728

As at 1 April 2025	10,925	446,419

6. Stocks

	2026	2025
	£	£
Stock	19,750	21,500
Work in progress	52,348	27,611

	72,098	49,111

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	403,144	397,541
Other debtors	210,446	241,033

	613,590	638,574

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	70,883	40,079
Trade creditors	236,231	205,039
Bank loans and overdrafts	14,040	14,040
Other creditors	68,740	43,064
Taxation and social security	72,223	76,033

	462,117	378,255

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Poolcare Leisure Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	116,134	62,728
Bank loans	159,383	175,051

	275,517	237,779

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	70,883	40,079
Later than one year and not later than five years	116,134	62,728

	187,017	102,807

	187,017	102,807

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	17	17

12. Ultimate Controlling Party

The ultimate controlling is that of the company's directors.

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