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Company Registration No. 12561612 (England and Wales)
POL COMMERCIAL SERVICES LTD Unaudited accounts for the year ended 30 April 2024
POL COMMERCIAL SERVICES LTD Unaudited accounts Contents
Page
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POL COMMERCIAL SERVICES LTD Company Information for the year ended 30 April 2024
Director
KAROLINA SOBOTKIEWICZ
Company Number
12561612 (England and Wales)
Registered Office
MORTIMER YARD FEATHERBED LANE HEMEL HEMPSTEAD HP3 9DJ UNITED KINGDOM
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POL COMMERCIAL SERVICES LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
44,968 
63,877 
Current assets
Debtors
18,100 
14,404 
Cash at bank and in hand
126,494 
106,369 
144,594 
120,773 
Creditors: amounts falling due within one year
(48,494)
(32,084)
Net current assets
96,100 
88,689 
Total assets less current liabilities
141,068 
152,566 
Creditors: amounts falling due after more than one year
(35,455)
(52,473)
Net assets
105,613 
100,093 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
105,513 
99,993 
Shareholders' funds
105,613 
100,093 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 October 2024 and were signed on its behalf by
KAROLINA SOBOTKIEWICZ Director Company Registration No. 12561612
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POL COMMERCIAL SERVICES LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
POL COMMERCIAL SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 12561612. The registered office is MORTIMER YARD, FEATHERBED LANE, HEMEL HEMPSTEAD, HP3 9DJ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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POL COMMERCIAL SERVICES LTD Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
94,545 
At 30 April 2024
94,545 
Depreciation
At 1 May 2023
30,668 
Charge for the year
18,909 
At 30 April 2024
49,577 
Net book value
At 30 April 2024
44,968 
At 30 April 2023
63,877 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,000 
14,304 
Other debtors
100 
100 
18,100 
14,404 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,492 
1,313 
Obligations under finance leases and hire purchase contracts
17,018 
17,018 
Trade creditors
2,641 
2,641 
Taxes and social security
21,733 
10,502 
Accruals
610 
610 
48,494 
32,084 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
35,455 
52,473 
8
Transactions with related parties
Pol Commercial Limited is related with Pol Transport Limited and Pol Heavy Haulage Ltd as follows: K Sobotkiewicz (wife) - director of Pol Commercial Limited W Sobotkiewicz (husband) - director of Pol Transport Limited and Pol Heavy Haulage Ltd.
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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