P A Pool Limited - Accounts

P A Pool Limited
Contents Page
For the year ended 30 September 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

P A Pool Limited Accountants' Report For the year ended 30 September 2026
Report to the directors on the preparation of the unaudited statutory accounts of P A Pool Limited for the year ended 30 September 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P A Pool Limited for the year ended 30 September 2026 which comprise of the Income Statement and the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of P A Pool Limited, as a body, in accordance with the terms of our engagement letter dated 4th June 2019. Our work has been undertaken solely to prepare for your approval the accounts of P A Pool Limited and state those matters that we have agreed to state to the Board of Directors of P A Pool Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P A Pool Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that P A Pool Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of P A Pool Limited. You consider that P A Pool Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of P A Pool Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Baranov Associates Ltd 4 Academy Close Kirkby Stephen Cumbria CA17 4JG 23 October 2026 1

P A Pool Limited
Accountants' Report
For the year ended 30 September 2026

Report to the directors on the preparation of the unaudited statutory accounts of P A Pool Limited for the year ended 30 September 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P A Pool Limited for the year ended 30 September 2026 which comprise of the Income Statement and the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.

This report is made solely to the Board of Directors of P A Pool Limited, as a body, in accordance with the terms of our engagement letter dated 4th June 2019. Our work has been undertaken solely to prepare for your approval the accounts of P A Pool Limited and state those matters that we have agreed to state to the Board of Directors of P A Pool Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P A Pool Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that P A Pool Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of P A Pool Limited. You consider that P A Pool Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of P A Pool Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

Baranov Associates Ltd
4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
23 October 2026

1

P A Pool Limited
Statement of Financial Position
As at 30 September 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	333	667
		333	667
Current assets
Cash at bank and in hand		17,270	5,607
Creditors: amount falling due within one year		(239)	(4,193)
Net current assets		17,031	1,414

Total assets less current liabilities		17,364	2,081
Net assets		17,364	2,081

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		17,363	2,080
Shareholders' funds		17,364	2,081

For the year ended 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 23 October 2026 and were signed by:

-------------------------------
Katy Etherington
Director

2

P A Pool Limited
Notes to the Abridged Financial Statements
For the year ended 30 September 2026

General Information

P A Pool Limited is a private company, limited by shares, registered in England and Wales, registration number 05976612, registration address 3 Pilkington Manor, High Street, Berkhamsted, Herts, HP4 2BY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

33% Straight Line

2.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 October 2025	5,464	5,464
Additions	-	-
Disposals	-	-
At 30 September 2026	5,464	5,464
Depreciation
At 01 October 2025	5,131	5,131
Charge for year	-	-
On disposals	-	-
At 30 September 2026	5,131	5,131
Net book values
Closing balance as at 30 September 2026	333	333
Opening balance as at 01 October 2025	667	667

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Ordinary share of £1.00 each	1		1
	1		1

3