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Registered Number: 13146600
England and Wales
POLANKA LTD
Unaudited Financial Statements
Period of accounts Start date: 01 February 2024 End date: 31 January 2025

POLANKA LTD Contents Page For the year ended 31 January 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

POLANKA LTD Company Information For the year ended 31 January 2025
Directors | Ewa Katarzyna BIEN Wojciech Stanislaw BIEN
Registered Number | 13146600
Registered Office | 17 St. Edmunds Fields Dunmow CM6 2AN
Accountants | Nash Accountancy Europe & Co. Ltd 25 Electric Avenue, Innova Park, Enfield EN3 7GD
1

POLANKA LTD Directors' Report For the year ended 31 January 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 31 January 2025. Principal activities Principal activity of the company during the financial year was of ... Directors The directors who served the company throughout the year were as follows:
Ewa Katarzyna BIEN
Wojciech Stanislaw BIEN
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Wojciech Stanislaw BIEN Director
Date approved: 28 October 2025 2

POLANKA LTD Accountants' Report For the year ended 31 January 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Nash Accountancy Europe & Co. Ltd 31 January 2025 .................................................... Nash Accountancy Europe & Co. Ltd 25 Electric Avenue, Innova Park, Enfield EN3 7GD 28 October 2025 3

POLANKA LTD Income Statement For the year ended 31 January 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 75,242 |  | 38,345
Cost of sales |  | (9,236) |  | (6,220)
Gross profit |  | 66,006 |  | 32,125
Administrative expenses |  | (188,181) |  | (41,194)
Other operating expenses |  | (2,493) |  | 0
Operating loss |  | (124,668) |  | (9,069)
Interest payable and similar charges |  | (42,449) |  | (34,470)
Profit/(Loss) on ordinary activities before taxation |  | (167,117) |  | (43,539)
Tax on profit on ordinary activities |  | 0 |  | 0
Profit/(Loss) for the financial year |  | (167,117) |  | (43,539)
4

POLANKA LTD Statement of Financial Position As at 31 January 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,411,287 |  | 1,076,009
|  | 1,411,287 |  | 1,076,009
Current assets |  |  |
Cash at bank and in hand |  | 2,622 |  | 537
Creditors: amount falling due within one year | 4 | (24,399) |  | (50,642)
Net current assets |  | (21,777) |  | (50,105)
Total assets less current liabilities |  | 1,389,510 |  | 1,025,904
Creditors: amount falling due after more than one year | 5 | (1,407,052) |  | (876,329)
Net assets |  | (17,542) |  | 149,575
Capital and reserves |  |  |
Called up share capital | 6 | 100 |  | 100
Revaluation Reserves | 7 | 200,000 |  | 200,000
Profit and loss account |  | (217,642) |  | (50,525)
Shareholders' funds |  | (17,542) |  | 149,575
For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 28 October 2025 and were signed on its behalf by:
------------------------------- Wojciech Stanislaw BIEN Director
5

POLANKA LTD Statement of Changes in Equity For the year ended 31 January 2025
|  | Equity share capital |  | Revaluation reserve |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |  | £ |
At 01 February 2023 |  | 100 |  |  |  | (6,986) |  | (6,886)
Profit for the year |  |  |  |  |  | (43,539) |  | (43,539)
Revaluation of Fixed Assets |  |  |  | 200,000 |  |  |  | 200,000
Total comprehensive income for the year |  | - |  | 200,000 |  | (43,539) |  | 156,461
Total investments by and distributions to owners |  | - |  | - |  | - |  | -
At 31 January 2024 |  | 100 |  | 200,000 |  | (50,525) |  | 149,575
At 01 February 2024 |  | 100 |  | 200,000 |  | (50,525) |  | 149,575
Profit for the year |  |  |  |  |  | (167,117) |  | (167,117)
Total comprehensive income for the year |  | - |  | - |  | (167,117) |  | (167,117)
Total investments by and distributions to owners |  | - |  | - |  | - |  | -
At 31 January 2025 |  | 100 |  | 200,000 |  | (217,642) |  | (17,542)
6

POLANKA LTD Notes to the Financial Statements For the year ended 31 January 2025
General Information POLANKA LTD is a private company, limited by shares, registered in England and Wales, registration number 13146600, registration address 17 St. Edmunds Fields, Dunmow, CM6 2AN. 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. 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:
Plant and Machinery | 25 Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 February 2024 | - |  | 1,076,009 |  | 1,076,009
Additions | 15,278 |  | 320,000 |  | 335,278
Disposals | - |  | - |  | -
At 31 January 2025 | 15,278 |  | 1,396,009 |  | 1,411,287
Depreciation
At 01 February 2024 | - |  | - |  | -
Charge for year | - |  | - |  | -
On disposals | - |  | - |  | -
At 31 January 2025 | - |  | - |  | -
Net book values
Closing balance as at 31 January 2025 | 15,278 |  | 1,396,009 |  | 1,411,287
Opening balance as at 01 February 2024 | - |  | 1,076,009 |  | 1,076,009
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 24,400 |  | 50,641
Other Creditors | (1) |  | 1
| 24,399 |  | 50,642
5. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 706,429 |  | 531,630
Directors' Loan Accounts | 700,623 |  | 344,699
| 1,407,052 |  | 876,329
6. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
7. | Revaluation Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation Reserve b/fwd | 200,000 |  | 0
Revaluation of Fixed Assets | 0 |  | 200,000
| 200,000 |  | 200,000
7