1-4-2024 31-3-2025 31-3-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 19 14 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 Profit and loss account has not been delivered to the Registrar.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 historic cost convention.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 08590636 2024-04-01 08590636 2025-03-31 08590636 2024-04-01 2025-03-31 08590636 2023-04-01 08590636 2023-04-01 2024-03-31 08590636 2024-03-31 08590636 ns14:PoundSterling 2024-04-01 2025-03-31 08590636 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08590636 ns10:FilletedAccounts 2024-04-01 2025-03-31 08590636 ns10:SmallEntities 2024-04-01 2025-03-31 08590636 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08590636 ns5:CurrentFinancialInstruments 2025-03-31 08590636 ns5:CurrentFinancialInstruments 2024-03-31 08590636 ns5:Non-currentFinancialInstruments 2025-03-31 08590636 ns5:Non-currentFinancialInstruments 2024-03-31 08590636 ns5:ShareCapital 2025-03-31 08590636 ns5:ShareCapital 2024-03-31 08590636 ns5:SharePremium 2025-03-31 08590636 ns5:SharePremium 2024-03-31 08590636 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08590636 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 08590636 ns10:Director1 2024-04-01 2025-03-31 08590636 ns10:Director2 2024-04-01 2025-03-31

| Company registration number: | 08590636
| Unaudited financial statements
| for the year ended 31 March 2025
| for
| Polsa Motor Company Limited
| Pages for filing with the Registrar

| Company registration number: | 08590636
| Polsa Motor Company Limited
| Balance sheet
| as at 31 March 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  | 66,282 |  |  |  | 86,191 |  |
|  |  |  |  |  | 66,282 |  |  |  | 86,191
| Current assets |  |  |  |  |  |  |  |  |
| Stocks |  |  | 357,000 |  |  |  | 161,000 |  |
| Debtors |  |  | 7,457 |  |  |  | 28,375 |  |
| Cash at bank and in hand |  |  | 53,182 |  |  |  | 14,867 |  |
|  |  |  |  |  | 417,639 |  |  |  | 204,242
| Creditors: amounts falling due within one year |  |  |  |  | (795,170) |  |  |  | (600,688)
| Net current liabilities |  |  |  |  | (377,531) |  |  |  | (396,446)
| Total assets less current liabilities |  |  |  |  | (311,249) |  |  |  | (310,255)
| Creditors: Amounts falling due after more than one year | 5 |  |  |  | 180,234 |  |  |  | 124,718
| NET LIABILITIES |  |  |  |  | (131,015) |  |  |  | (185,537)
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 20 |  |  |  | 20
| Share premium account |  |  |  |  | 10,000 |  |  |  | 10,000
| Profit and loss account |  |  |  |  | (141,035) |  |  |  | (195,557)
| TOTAL EQUITY |  |  |  |  | (131,015) |  |  |  | (185,537)
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
| 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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 08590636
| Polsa Motor Company Limited
| Balance sheet - continued
| as at 31 March 2025
| 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 Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 6 February 2026 and signed on its behalf by:
| Mr K Korytowski, Director | Mr J Ryan, Director
| 6 February 2026 | 6 February 2026
| 2

| Polsa Motor Company Limited
| Notes to the financial statements
| for the year ended 31 March 2025
| 1 | Company information
|  | Polsa Motor Company Limited is a private company registered in England and Wales. Its registered number is 08590636. The company is limited by shares. Its registered office is 315 Queenstown Road Battersea, London, SW8 4LN.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
|  | Tangible fixed assets
|  | Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Plant and machinery etc.:
|  | Plant and machinery | - | 25% reducing balance
|  | Fixtures & fittings | - | 20% on cost
|  | Motor vehicles | - | 25% reducing balance
|  | Computer equipment | - | 25% reducing balance
|  | Stocks
|  | Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
|  | Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
| 3

| Polsa Motor Company Limited
| Notes to the financial statements - continued
| for the year ended 31 March 2025
| 2 | Accounting policies - continued
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Average number of employees
|  | During the year the average number of employees was 19 (2024 - 14).
| 4 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  | 239,792
|  | Disposals |  |  |  |  | (6,500)
|  | At 31 March 2025 |  |  |  |  | 233,292
|  | Depreciation
|  | At 1 April 2024 |  |  |  |  | 153,601
|  | Charge for year |  |  |  |  | 19,348
|  | Eliminated on disposal |  |  |  |  | (5,939)
|  | At 31 March 2025 |  |  |  |  | 167,010
|  | Net book value
|  | At 31 March 2025 |  |  |  |  | 66,282
|  | At 31 March 2024 |  |  |  |  | 86,191
| 5 | Creditors: amounts falling due after more than five years
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Repayable otherwise than by instalments |  |  |
|  | Other creditors | (205,890) |  | (168,909)
| 4

| Polsa Motor Company Limited
| Notes to the financial statements - continued
| for the year ended 31 March 2025
| 6 | Advances, credit and guarantees granted to directors
|  | The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024.
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Balance outstanding at start of year | 100,888 |  | 63,164
|  | Amounts advanced | - |  | 76,000
|  | Amounts repaid | - |  | (38,276)
|  | Balance outstanding at end of year | 100,888 |  | 100,888
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Balance outstanding at start of year | 163,700 |  | -
|  | Amounts advanced | - |  | 163,700
|  | Balance outstanding at end of year | 163,700 |  | 163,700
| 5