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REGISTERED NUMBER: 12873479 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2024 |

| FOR |

| POLARIS FINANCIAL LIMITED |

POLARIS FINANCIAL LIMITED (REGISTERED NUMBER: 12873479)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

POLARIS FINANCIAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTOR: | R Brown

| REGISTERED OFFICE: | 8th Floor, 77 Marsh Wall

| Canary Wharf

| London

| E14 9SH

| REGISTERED NUMBER: | 12873479 (England and Wales)

| ACCOUNTANTS: | Kothari & Associates Ltd

| 30 Oakington Avenue

| Harrow

| Middlesex

| HA2 7JJ

POLARIS FINANCIAL LIMITED (REGISTERED NUMBER: 12873479)

BALANCE SHEET

31 DECEMBER 2024

31/12/24 | 31/12/23 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 5 | 43,318 |  | 11,934 |  |

Cash at bank and in hand | 100 |  | 9,144 |  |

43,418 |  | 21,078 |  |

CREDITORS

Amounts falling due within one year | 6 | 42,945 |  | 20,956 |  |

NET CURRENT ASSETS | 473 |  | 122 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 473 |  | 122 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | 373 |  | 22 |  |

SHAREHOLDERS' FUNDS | 473 |  | 122 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

POLARIS FINANCIAL LIMITED (REGISTERED NUMBER: 12873479)

BALANCE SHEET - continued

31 DECEMBER 2024

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 November 2025 and were signed by:

R Brown - Director

POLARIS FINANCIAL LIMITED (REGISTERED NUMBER: 12873479)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Polaris Financial Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

| 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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2023 - 1 ) .

POLARIS FINANCIAL LIMITED (REGISTERED NUMBER: 12873479)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31/12/24 | 31/12/23 |

| £ | £

| Other debtors | 34,000 |  | 10,000 |  |

| Office deposit | 3,318 |  | 1,862 |  |

| Staff loan | 6,000 |  | - |  |

| Prepayments | - |  | 72 |  |

43,318 |  | 11,934 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31/12/24 | 31/12/23 |

| £ | £

| Bank loans and overdrafts | 6,550 |  | - |  |

| Tax | 27,211 |  | 19,407 |  |

| Social security and other taxes | 747 |  | 593 |  |

| Net wages | 6,048 |  | - |  |

| Directors' current accounts | 109 |  | 447 |  |

| Accrued expenses | 2,280 |  | 509 |  |

42,945 |  | 20,956 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

31/12/24 | 31/12/23 |

| £ | £

| Within one year | 24,000 |  | - |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/12/24 | 31/12/23 |

value: |  | £ | £

| 100 | Ordinary | 1 | 100 |  | 100 |  |

POLARIS FINANCIAL LIMITED (REGISTERED NUMBER: 12873479)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

9. | RESERVES

Retained |

earnings |

| £

| At 1 January 2024 | 22 |  |

| Profit for the year | 19,851 |  |

| Dividends | (19,500 | ) |

| At 31 December 2024 | 373 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the year ended 31 December 2024, £109 (2023 - £447) was due to the director of the company.

11. | ULTIMATE CONTROLLING PARTY

| The director is the ultimate controlling party by virtue of his shareholding in the company.