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Company No: 01238569 (England and Wales)

# POLDAW DESIGNS LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

POLDAW DESIGNS LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

Contents

POLDAW DESIGNS LTD

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
POLDAW DESIGNS LTD

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

DIRECTOR | T A Polak

SECRETARY | T A Polak

REGISTERED OFFICE | Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT
| United Kingdom

COMPANY NUMBER | 01238569 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

POLDAW DESIGNS LTD

## BALANCE SHEET

AS AT 30 SEPTEMBER 2025
POLDAW DESIGNS LTD

## BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 361 |  | 0
|  | 361 |  | 0
Current assets |  |  |  |
Stocks |  | 197 |  | 2,477
Debtors |  |  |  |
- due within one year | 4 | 26,393 |  | 31,916
- due after more than one year | 4 | 0 |  | 17,500
Cash at bank and in hand |  | 112,874 |  | 93,511
|  | 139,464 |  | 145,404
Creditors: amounts falling due within one year | 5 | ( 9,951) |  | ( 24,362)
Net current assets |  | 129,513 |  | 121,042
Total assets less current liabilities |  | 129,874 |  | 121,042
Net assets |  | 129,874 |  | 121,042
Capital and reserves |  |  |  |
Called-up share capital | 6 | 270 |  | 270
Capital redemption reserve |  | 730 |  | 730
Profit and loss account |  | 128,874 |  | 120,042
Total shareholders' funds |  | 129,874 |  | 121,042

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Poldaw Designs Ltd (registered number: 01238569) were approved and authorised for issue by the Director on 09 March 2026. They were signed on its behalf by:

T A Polak Director |

POLDAW DESIGNS LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
POLDAW DESIGNS LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Poldaw Designs Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment | 5 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Work in progress is stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on direct costs incurred.
At each reporting date, work in progress is assessed for impairment. If work in progress is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

#### 3. Tangible assets

| Computer equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 1,531 |  | 1,531
Additions | 416 |  | 416
Disposals | ( 804) |  | ( 804)
At 30 September 2025 | 1,143 |  | 1,143
Accumulated depreciation |  |  |
At 01 October 2024 | 1,531 |  | 1,531
Charge for the financial year | 55 |  | 55
Disposals | ( 804) |  | ( 804)
At 30 September 2025 | 782 |  | 782
Net book value |  |  |
At 30 September 2025 | 361 |  | 361
At 30 September 2024 | 0 |  | 0

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Trade debtors | 1,148 |  | 810
VAT recoverable | 245 |  | 2,609
Corporation tax | 0 |  | 3,272
Other debtors | 25,000 |  | 25,225
| 26,393 |  | 31,916
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 0 |  | 17,500

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to director | 530 |  | 530
Accruals | 2,026 |  | 14,954
Corporation tax | 1,987 |  | 0
Other creditors | 5,408 |  | 8,878
| 9,951 |  | 24,362

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
270 Ordinary shares of £ 1.00 each | 270 |  | 270

#### 7. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
During the year the director carried out professional services for the Company which were not in connection with his duties as director, nor with management. | 10,311 |  | 45,783