Company registration number 04715781 (England and Wales)
POLARDREAMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
POLARDREAMS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
POLARDREAMS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
351,203
352,167
Current assets
Debtors
5
13,632
12,590
Cash at bank and in hand
1,297,117
928,159
1,310,749
940,749
Creditors: amounts falling due within one year
6
(270,128)
(167,444)
Net current assets
1,040,621
773,305
Total assets less current liabilities
1,391,824
1,125,472
Provisions for liabilities
(909)
(1,150)
Net assets
1,390,915
1,124,322
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
1,389,915
1,123,322
Total equity
1,390,915
1,124,322

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 April 2026
Mrs K S Curling
Director
Company registration number 04715781 (England and Wales)
POLARDREAMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Polardreams Limited is a private company limited by shares incorporated in England and Wales. The registered office is 29 Victor Gardens, Hawkwell, Hockley, Essex, England, SS5 4DR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover
Turnover represents invoiced sales of services.
1.3
Intangible fixed assets - goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten year.
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
not provided
Improvements to property
over the period of the lease
Equipment
20% reducing balance
Computers
33% reducing balance
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

POLARDREAMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
57
57
3
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
130,000
Amortisation and impairment
At 1 September 2024 and 31 August 2025
130,000
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
4
Tangible fixed assets
Freehold land and buildings
Improvements to property
Equipment
Computers
Total
£
£
£
£
£
Cost
At 1 September 2024
347,567
6,779
78,759
2,383
435,488
Additions
-
0
-
0
1,080
-
0
1,080
Disposals
-
0
-
0
(1,746)
-
0
(1,746)
At 31 August 2025
347,567
6,779
78,093
2,383
434,822
Depreciation and impairment
At 1 September 2024
-
0
6,779
74,278
2,264
83,321
Depreciation charged in the year
-
0
-
0
888
39
927
Eliminated in respect of disposals
-
0
-
0
(629)
-
0
(629)
At 31 August 2025
-
0
6,779
74,537
2,303
83,619
POLARDREAMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
4
Tangible fixed assets
Freehold land and buildings
Improvements to property
Equipment
Computers
Total
£
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 August 2025
347,567
-
0
3,556
80
351,203
At 31 August 2024
347,567
-
0
4,481
119
352,167
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,632
2,590
Other debtors
10,000
10,000
13,632
12,590
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
105,772
6,151
Other taxation and social security
19,857
19,615
Other creditors
144,499
141,678
270,128
167,444
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