REGISTERED NUMBER: 05877704 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Polka. Design Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Grzelinski

D Grzelinska

SECRETARY:

D Grzelinska

REGISTERED OFFICE:

Beech Studio

The Vines, Top Sutton

Bishop Sutton

Bristol

Avon

BS39 5UW

REGISTERED NUMBER:

05877704 (England and Wales)

ACCOUNTANTS:

Norton Accountancy Ltd

7 Soundwell Road

Staple Hill

Bristol

BS16 4QG

FIXED ASSETS

Intangible assets

4

3,242

3,242

Tangible assets

5

82,565

87,386

85,807

90,628

CURRENT ASSETS

Debtors

6

45,921

67,645

Cash at bank and in hand

339,325

340,601

385,246

408,246

CREDITORS

Amounts falling due within one year

7

(132,464

)

(109,076

)

NET CURRENT ASSETS

252,782

299,170

TOTAL ASSETS LESS CURRENT LIABILITIES

338,589

389,798

PROVISIONS FOR LIABILITIES

(8,425

)

(17,220

)

NET ASSETS

330,164

372,578

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

330,162

372,576

SHAREHOLDERS' FUNDS

330,164

372,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

T Grzelinski - Director

1.	STATUTORY INFORMATION

Polka. Design Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 August 2024

and 31 July 2025

3,242

NET BOOK VALUE

At 31 July 2025

3,242

At 31 July 2024

3,242

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 August 2024

38,974

68,870

18,394

Additions

-

1,218

-

At 31 July 2025

38,974

70,088

18,394

DEPRECIATION

At 1 August 2024

-

37,480

17,436

Charge for year

-

8,152

239

At 31 July 2025

-

45,632

17,675

NET BOOK VALUE

At 31 July 2025

38,974

24,456

719

At 31 July 2024

38,974

31,390

958

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

8,750

164,773

299,761

Additions

-

8,490

9,708

At 31 July 2025

8,750

173,263

309,469

DEPRECIATION

At 1 August 2024

8,381

149,078

212,375

Charge for year

92

6,046

14,529

At 31 July 2025

8,473

155,124

226,904

NET BOOK VALUE

At 31 July 2025

277

18,139

82,565

At 31 July 2024

369

15,695

87,386

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

45,921

67,645

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

4,363

3,061

Tax

34,420

24,376

VAT

25,158

24,372

Other creditors

2,539

1,836

Directors' current accounts

2,969

53,631

Accrued expenses

63,015

1,800

132,464

109,076