A Money Pool is simply a way for customers to organise their savings into logical segments that make sense to them.
They can be used to help create reserves for certain obligations, such as VAT reserves or Corporate Tax reserves, or simply to keep your retained profit organised in a way that makes sense for your business.
By keeping reserves away from your business's operating cash you can feel confident that any future obligations can be comfortably met.
It is up to you whether you create money pools or not, and how you use them.