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Registered number: 12876971
Polka Business Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Stephen Hill Partnership Ltd
Polka Business Solutions Ltd
Contents
Contents

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

Page 1
Polka Business Solutions Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 12876971

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 117 |  | 175
|  |  | 117 |  | 175
CURRENT ASSETS
Debtors | 5 | 16,504 |  | - |
Cash at bank and in hand |  | 3 |  | 2,046 |
|  | 16,507 |  | 2,046 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,278 ) |  | (6,542 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,229 |  | (4,496 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,346 |  | (4,321 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,298 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 48 |  | (4,321 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 47 |  | (4,322 )
SHAREHOLDERS' FUNDS |  |  | 48 |  | (4,321)

Page 1
Page 2
Polka Business Solutions 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 member has 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.
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

Ms Edyta Busko-Mokone Director
31st January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Polka Business Solutions Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Polka Business Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12876971 . The registered office is 77a Farleigh Hill, Tovil, Maidstone, ME15 6AA.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Computer Equipment | 33% Straight line

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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Debtors
Short term debtors are measured at transaction price, less any impairment.
2.6. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial instruments.
2.7. Creditors
Short term creditors are measured at the transaction price.
Page 3
Page 4
Polka Business Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 2,209
As at 31 March 2025 | 2,209
Depreciation
As at 1 April 2024 | 2,034
Provided during the period | 58
As at 31 March 2025 | 2,092
Net Book Value
As at 31 March 2025 | 117
As at 1 April 2024 | 175

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 16,504 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,782 |  | 2,563
Taxation and social security | 9,496 |  | 3,979
| 11,278 |  | 6,542

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,298 |  | -

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.
Page 4
Page 5
Polka Business Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Edyta Busko-Mokone | - | 16,504 | - | - | 16,504

This loan was repaid 18/12/2025.
Page 5