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REGISTERED NUMBER: 03946156 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 JANUARY 2026

FOR

POLAR TELECOMMUNICATIONS LIMITED

POLAR TELECOMMUNICATIONS LIMITED (REGISTERED NUMBER: 03946156) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 JANUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| POLAR TELECOMMUNICATIONS LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 1 APRIL 2025 TO 31 JANUARY 2026

| DIRECTOR: | Mr T H Avient

| SECRETARY: | Mrs B Tennant

| REGISTERED OFFICE: | Burwood Lodge

| 27 Romsey Road

| Lyndhurst

| SO43 7AA

| REGISTERED NUMBER: | 03946156 (England and Wales)

| ACCOUNTANTS: | Rothmans LLP

| Chartered Accountants

| Ground Floor

| Unit 6 Pullman Business Park

| Bridge House, Pullman Way

| Ringwood

| Hampshire

| BH24 1EX

POLAR TELECOMMUNICATIONS LIMITED (REGISTERED NUMBER: 03946156) |

BALANCE SHEET

31 JANUARY 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Stocks | - |  | 22,010 |  |

Debtors | 5 | 3,132 |  | 426 |  |

Cash at bank | 232,932 |  | 263,296 |  |

236,064 |  | 285,732 |  |

CREDITORS

Amounts falling due within one year | 6 | 16,534 |  | 56,805 |  |

NET CURRENT ASSETS | 219,530 |  | 228,927 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 219,530 |  | 228,927 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Retained earnings | 219,130 |  | 228,527 |  |

SHAREHOLDERS' FUNDS | 219,530 |  | 228,927 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 February 2026 and were signed by:

Mr T H Avient - Director

POLAR TELECOMMUNICATIONS LIMITED (REGISTERED NUMBER: 03946156) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Polar Telecommunications 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| REVENUE RECOGNITION

| Revenue is measured at the fair value of the consideration received or receivable for the design and manufacture of telecommunication poles.

| Revenue is recognised on the services provided, once the agreed services have been approved and signed off by the client, at which time the significant risks and rewards of ownership have transferred to the customer.

| Profit is recognised on long term contracts when the final outcome can be assessed with reasonable certainty by including turnover and related costs within the profit and loss account dependent upon the stage of completion of the contract at the balance sheet date.

| TANGIBLE FIXED ASSETS

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

| Fixtures and fittings | - | Straight line over 2 years

| Motor vehicles | - | 33% on cost and 25% on cost

| Computer equipment | - | 33% on cost

| 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.

| STOCKS

| The company holds stocks of materials and consumables. As these items are not subject to physical obsolescence they are valued at cost.

| Materials are issued to production on a first in first out basis, unless materials have been purchased for a specific order.

| TAXATION

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

POLAR TELECOMMUNICATIONS LIMITED (REGISTERED NUMBER: 03946156) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2025 TO 31 JANUARY 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| DEBTORS

| Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

| CASH

| These comprise cash at bank and other short-term highly liquid bank deposits.

| CREDITORS

| Creditors are not interest bearing and are stated at their nominal value.

| Going Concern

| As explained in the directors report, the company ceased to trade on 31st January 2026 and the financial statements have been prepared on a basis other than that of the going concern basis.

| This basis includes, where applicable, writing down the company's assets down to net realisable value. No provision has been made for future costs relating to the cessation of the trade unless such costs were committed at the reporting date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2025 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025

| and 31 January 2026 | 6,104 |  | 23,359 |  | 1,451 |  | 30,914 |  |

| DEPRECIATION

| At 1 April 2025

| and 31 January 2026 | 6,104 |  | 23,359 |  | 1,451 |  | 30,914 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  | - |  | - |  | - |  |

| At 31 March 2025 | - |  | - |  | - |  | - |  |

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

2026 | 2025 |

£ | £ |

| Tax | 3,132 |  | - |  |

| Prepayments | - |  | 426 |  |

3,132 |  | 426 |  |

POLAR TELECOMMUNICATIONS LIMITED (REGISTERED NUMBER: 03946156) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2025 TO 31 JANUARY 2026

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

2026 | 2025 |

£ | £ |

| Tax | - |  | 39,150 |  |

| Social security and other taxes | 863 |  | 233 |  |

| VAT | 2,669 |  | 5,379 |  |

| Other creditors | 6,593 |  | 6,592 |  |

| Directors' current accounts | 3,766 |  | 3,322 |  |

| Accrued expenses | 2,643 |  | 2,129 |  |

16,534 |  | 56,805 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

POLAR TELECOMMUNICATIONS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Polar Telecommunications Limited for the period ended 31 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Polar Telecommunications Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Polar Telecommunications Limited and state those matters that we have agreed to state to the director of Polar Telecommunications Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Polar Telecommunications Limited and its director for our work or for this report.

It is your duty to ensure that Polar Telecommunications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Polar Telecommunications Limited. You consider that Polar Telecommunications Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Polar Telecommunications Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

Ground Floor

Unit 6 Pullman Business Park

Bridge House, Pullman Way

Ringwood

Hampshire

BH24 1EX

4 March 2026