Company registration number: 03934529
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Poolstore UK Limited
Pages for filing with the Registrar
Company registration number: 03934529
Poolstore UK Limited
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 5,221 4,536
5,221 4,536
Current assets
Stocks 118,787 130,348
Debtors 30,587 68,851
Cash at bank and in hand 102,279 105,787
251,653 304,986
Creditors: amounts falling due within one year
(230,890) (280,117)
Net current assets 20,763 24,869
Total assets less current liabilities 25,984 29,405
Provisions for liabilities (5,892) (5,892)
NET ASSETS 20,092 23,513
Capital and reserves
Called up share capital 22 22
Profit and loss account 20,070 23,491
TOTAL EQUITY 20,092 23,513
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 03934529
Poolstore UK Limited
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr P Joyce, Director
1 October 2026
2
Poolstore UK Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Poolstore UK Limited is a private company registered in England and Wales. Its registered number is 03934529. The company is limited by shares. Its registered office is Monks Brook House, Nutburn Road, Southampton, Hampshire, SO52 9BG.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - was acquired in 2014 and written off over 2 years.
Patents and licences - Patents and licenses are being amortised evenly over their useful economic lives. This is reviewed on an annual basis.

3
Poolstore UK Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 10% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% 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 taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4
Poolstore UK Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Intangible assets
Goodwill Other intangible assets

Totals
£ £ £
Cost
At 1 February 2025 75,000 7,383 82,383
At 31 January 2026 75,000 7,383 82,383
Amortisation
At 1 February 2025 75,000 7,383 82,383
At 31 January 2026 75,000 7,383 82,383
Net book value
At 31 January 2026 - - -
At 31 January 2025 - - -
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 52,633
Additions 2,625
At 31 January 2026 55,258
Depreciation
At 1 February 2025 48,097
Charge for year 1,940
At 31 January 2026 50,037
Net book value
At 31 January 2026 5,221
At 31 January 2025 4,536
5