Poleclimbing Limited 30/11/2025 iXBRL

Company registration number: 07728902

POLECLIMBING LIMITED

30 November 2025

POLECLIMBING LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

POLECLIMBING LIMITED

DIRECTORS AND OTHER INFORMATION


	Directors	Mr T Bennett
		Mrs L Richards


	Company number	07728902


	Registered office	18 Brookhouse Road
		Oswestry
		Shropshire
		SY11 2JN


	Business address	18 Brookhouse Road
		Oswestry
		Shropshire
		SY11 2JN

POLECLIMBING LIMITED

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF POLECLIMBING LIMITED

YEAR ENDED 30TH NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Poleclimbing Limited for the year ended 30 November 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Poleclimbing Limited, as a body, in accordance with the terms of our engagement letter dated 15 May 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Poleclimbing Limited and state those matters that we have agreed to state to the board of directors of Poleclimbing Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Poleclimbing Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Poleclimbing 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 profit of Poleclimbing Limited. You consider that Poleclimbing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Poleclimbing 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.

24 April 2026

POLECLIMBING LIMITED

STATEMENT OF FINANCIAL POSITION

30TH NOVEMBER 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	5,442		2,840
		_______		_______
			5,442		2,840

Current assets
Debtors	5	322		278
Cash at bank and in hand		64,248		8,330
		_______		_______
		64,570		8,608
Creditors: amounts falling due
within one year	6	( 59,450)		( 3,320)
		_______		_______
Net current assets			5,120		5,288
			_______		_______
Total assets less current liabilities			10,562		8,128


Provisions for liabilities			( 1,034)		-

			_______		_______
Net assets			9,528		8,128
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			9,428		8,028
			_______		_______
Shareholders funds			9,528		8,128
			_______		_______

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

Directors responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 April 2026 , and are signed on behalf of the board by:

Mr T Bennett

Director

Company registration number: 07728902

POLECLIMBING LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 30TH NOVEMBER 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 December 2023	100	3,080	3,180

Profit for the year		4,948	4,948
	_______	_______	_______
Total comprehensive income for the year	-	4,948	4,948

	_______	_______	_______
At 30 November 2024 and 1 December 2024	100	8,028	8,128

Profit for the year		1,400	1,400
	_______	_______	_______
Total comprehensive income for the year	-	1,400	1,400

	_______	_______	_______
At 30 November 2025	100	9,428	9,528
	_______	_______	_______

POLECLIMBING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30TH NOVEMBER 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 18 Brookhouse Road, Oswestry, Shropshire, SY11 2JN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 December 2024	13,395	-	13,395
Additions	300	3,300	3,600
	_______	_______	_______
At 30 November 2025	13,695	3,300	16,995
	_______	_______	_______
Depreciation
At 1 December 2024	10,555	-	10,555
Charge for the year	448	550	998
	_______	_______	_______
At 30 November 2025	11,003	550	11,553
	_______	_______	_______
Carrying amount
At 30 November 2025	2,692	2,750	5,442
	_______	_______	_______
At 30 November 2024	2,840	-	2,840
	_______	_______	_______

5. Debtors

	2025	2024
	£	£
Other debtors	322	278
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	-	415
Social security and other taxes	1,447	-
Other creditors	58,003	2,905
	_______	_______
	59,450	3,320
	_______	_______

7. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr T Bennett	( 2,435)	( 54,734)	( 57,169)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr T Bennett	-	( 2,435)	( 2,435)
		_______	_______	_______