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Registered number: 13709623 POL PRODUCTION LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
POL PRODUCTION LIMITED REGISTERED NUMBER: 13709623 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 39,136 |  | 48,337 |
Cash at bank and in hand | 5 | 15,311 |  | 21,219 |
|  | 54,447 |  | 69,556 |
Creditors: amounts falling due within one year | 6 | (58,834) |  | (68,322) |
Net current (liabilities)/assets |  |  | (4,387) |  | 1,234
Total assets less current liabilities |  |  | (4,387) |  | 1,234
Net (liabilities)/assets |  |  | (4,387) |  | 1,234
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (4,389) |  | 1,232
|  |  | (4,387) |  | 1,234
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 May 2026.
M Vennis
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
POL PRODUCTION LIMITED REGISTERED NUMBER: 13709623 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 Page 2
POL PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
POL Production Limited is a private company limited by shares and registered in England & Wales. The address of its registered office and principal place of business is the Old Workshop, 1 Ecclesall Road South, Sheffield, South Yorkshire, United Kingdom, S11 9PA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
Due to the winding down of operations and the intended strike-off, the company is no longer considered a going concern. As a result, the company's financial statements have been prepared on a break-up basis, with assets recorded at their realisable values.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
POL PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. The Company is eligible to claim a tax credit on production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.
| 2.7 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short term creditors are measured at the transaction price, less any impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 39,136 | 48,337
|  | 39,136 | 48,337
Page 4
POL PRODUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 15,311 | 21,219
| Less: bank overdrafts | - | (38)
|  | 15,311 | 21,181
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 38
| Trade creditors | 99 | 369
| Other taxation and social security | 21 | -
| Other creditors | 54,214 | 62,415
| Accruals and deferred income | 4,500 | 5,500
|  | 58,834 | 68,322
7. | Controlling party
Throughout the period the company was under the control of the directors by virtue of their shareholding.
Page 5