Pools By Design Limited - Filleted accounts

Registered number

07894770

Pools By Design Limited

Unaudited Filleted Accounts

31 March 2026

Pools By Design Limited
Registered number:		07894770
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		67,108			68,706

Current assets
Stocks		10,000			10,000
Debtors	4	767,635			528,229
Cash at bank and in hand		923,526			517,071
		1,701,161			1,055,300

Creditors: amounts falling due within one year	5	(1,125,166)			(569,858)

Net current assets			575,995			485,442

Total assets less current liabilities			643,103			554,148

Creditors: amounts falling due after more than one year	6		-			(7,417)



Net assets			643,103			546,731

Capital and reserves
Called up share capital			100			100
Profit and loss account			643,003			546,631

Shareholders' funds			643,103			546,731

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B J Winser
Director
Approved by the board on 5 June 2026

Pools By Design Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer costs			33% straight line
	Motor vehicles			20% straight line
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					18		18


3	Tangible fixed assets
		Fixtures & Fittings		Computer Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	2,987		694		136,078		139,759
	Additions	-		-		56,041		56,041
	Disposals	-		-		(17,913)		(17,913)
	At 31 March 2026	2,987		694		174,206		177,887

	Depreciation
	At 1 April 2025	1,991		694		68,368		71,053
	Charge for the year	-		-		43,309		43,309
	On disposals	-		-		(3,583)		(3,583)
	At 31 March 2026	1,991		694		108,094		110,779

	Net book value
	At 31 March 2026	996		-		66,112		67,108
	At 31 March 2025	996		-		67,710		68,706


4	Debtors					2026		2025
£							£

	Trade debtors					708,640		483,393
	Other debtors					58,995		44,836
						767,635		528,229


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					7,864		10,000
	Trade creditors					331,261		88,550
	Corporation tax					30,329		24,339
	Taxation and social security costs					35,857		28,561
	Deferred income					440,500		173,647
	Accruals					266,250		237,500
	Other creditors					13,105		7,261
						1,125,166		569,858


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		7,417


7	Controlling party

	The ultimate controlling party is the director, Mr B J Winser.

8	Other information

	Pools By Design Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Tannery Studios
	Tannery Lane
	Send
	Surrey
	GU23 7EF