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Registered number: 06295797
Pollards Yard Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Cooper Associates Accountants Ltd
Pollards Yard Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Pollards Yard Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06295797

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks and work in progress | 4 | 870,778 |  | 540,707 |
Debtors | 5 | 26,510 |  | 2,569 |
Cash at bank and in hand |  | 2,778 |  | 199,412 |
|  | 900,066 |  | 742,688 |
Creditors: Amounts Falling Due Within One Year | 6 | (699,710 ) |  | (478,195 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 200,356 |  | 264,493
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 200,356 |  | 264,493
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,636 ) |  | (13,258 )
NET ASSETS |  |  | 197,720 |  | 251,235
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 197,718 |  | 251,233
SHAREHOLDERS' FUNDS |  |  | 197,720 |  | 251,235

Page 1
Page 2
Pollards Yard Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs L Middleton-Smith Director
27th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pollards Yard Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Pollards Yard Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06295797 . The registered office is Haydon Barn, Haydon, Taunton, Somerset, TA3 5AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.3. Financial Instruments
The company holds the following financial instruments:

- Short term trade and other debtors and creditors;

- Bank loans; and

- Cash and bank balances.

All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecgonised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Page 3
Page 4
Pollards Yard Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Stocks and work in progress

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 870,778 |  | 540,707

5. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 26,510 |  | 2,569

Page 4
Page 5
Pollards Yard Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 122,847 |  | -
Bank loans and overdrafts | 10,441 |  | 10,000
Other creditors | 566,404 |  | 468,163
Taxation and social security | 18 |  | 32
| 699,710 |  | 478,195

7. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,636 |  | 13,258

8. Share Capital

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.00 each | 2 |  | 2

9. Related Party Transactions
Included in other creditors is a loan of £510,295 (2024: £462,254) from a company under common control. The loan is subect to interest at 7% pa and is repayable on demand.
Page 5