Registration number: 01477221

Poole Dick Associates Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 8

Poole Dick Associates Limited

(Registration number: 01477221)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	-	346
Tangible assets	6	9,786	8,971
		9,786	9,317
Current assets
Debtors	7	682,045	602,335
Cash at bank and in hand		299,558	191,365
		981,603	793,700
Creditors: Amounts falling due within one year	8	(449,969)	(374,032)
Net current assets		531,634	419,668
Total assets less current liabilities		541,420	428,985
Creditors: Amounts falling due after more than one year	8	(2,349)	(13,252)
Provisions for liabilities		(2,392)	(1,915)
Net assets		536,679	413,818
Capital and reserves
Called up share capital		1,214	1,214
Share premium reserve		114,705	114,705
Capital redemption reserve		588	588
Retained earnings		420,172	297,311
Shareholders' funds		536,679	413,818

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 November 2025 and signed on its behalf by:
 

......................................... Mr M Brownsill Director

Poole Dick Associates Limited

Notes to the Financial Statements for the Period from 29 February 2024 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Poole Dick Associates
Waterfold Park
Bury
Lancashire
BL9 7BR
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is also the functional currency of the company. All monetary amounts are rounded to the nearest £.

Audit report
The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 27 November 2025 was Mr Damian Wayne Riley FCCA, who signed for and on behalf of Alextra Audit Limited.

Judgements

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Poole Dick Associates Limited

Notes to the Financial Statements for the Period from 29 February 2024 to 28 February 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the Company's activities.

Turnover in respect of long term contracts and contracts for ongoing services represents the value of work done in the year including estimates of amounts not invoiced, and is recognised by reference to the stage of completion at the balance sheet date.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixture, fittings and equipment	20%-33% reducing balance
Computer equipment	33.3% straight line

Poole Dick Associates Limited

Notes to the Financial Statements for the Period from 29 February 2024 to 28 February 2025

Intangible assets

Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation is charged so as to allocate the cost of intangibles less their residual values over their estimated useful lives, using the straight-line method. The intangible assets are amortised over the following useful economic lives:

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software	20% straight line

Stocks

Work in progress is valued at the lower of cost and net realisable value. Cost is based on the labour charged to specific jobs for providing services together with associated expenses and attributable overheads.

Long term contracts are assessed on a contract by contract basis and where a contract can be assessed with reasonable certainty, contract costs and turnover are recognised in the profit and loss account by reference to the percentage stage of completion at the balance sheet date. Where a contract can not be assessed with reasonable certainty, turnover is only recognised to the extent that the contract costs incurred are expected to be recovered. Any foreseeable losses on a contract are recognised immediately in the profit and loss account.

Amounts recoverable on long term contracts are stated at cost plus recognised profits less foreseeable losses and invoices raised on account. The net amount is disclosed in debtors.

Payments on account in excess of amounts recoverable on long term contacts are included in creditors.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Poole Dick Associates Limited

Notes to the Financial Statements for the Period from 29 February 2024 to 28 February 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 18 (2024 - 18).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	4,092	5,838
Amortisation expense	347	594

5	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 29 February 2024	2,970	2,970
At 28 February 2025	2,970	2,970
Amortisation
At 29 February 2024	2,623	2,623
Amortisation charge	347	347
At 28 February 2025	2,970	2,970
Carrying amount
At 28 February 2025	-	-
At 28 February 2024	346	346

Poole Dick Associates Limited

Notes to the Financial Statements for the Period from 29 February 2024 to 28 February 2025

6	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Computer equipment  £	Total £
Cost or valuation
At 29 February 2024	1,831	95,985	55,586	153,402
Additions	-	117	4,791	4,908
At 28 February 2025	1,831	96,102	60,377	158,310
Depreciation
At 29 February 2024	1,495	87,707	55,230	144,432
Charge for the period	183	2,451	1,458	4,092
At 28 February 2025	1,678	90,158	56,688	148,524
Carrying amount
At 28 February 2025	153	5,944	3,689	9,786
At 28 February 2024	336	8,279	356	8,971

7

Debtors

	2025 £	2024 £
Trade debtors	376,450	408,140
Amounts owed from group	209,879	149,561
Prepayments	17,394	18,746
Other debtors	78,322	25,888
	682,045	602,335