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REGISTERED NUMBER: 11590239 (England and Wales)

POLYPHONIA PUBLISHING CONSULTANCY LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

POLYPHONIA PUBLISHING CONSULTANCY LTD (REGISTERED NUMBER: 11590239)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 6 |

POLYPHONIA PUBLISHING CONSULTANCY LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | P R Dave

| J Monk

| REGISTERED OFFICE: | c/o Cox Costello & Horne

| 7 St. Johns Road

| Harrow

| HA1 2EY

| REGISTERED NUMBER: | 11590239 (England and Wales)

| ACCOUNTANTS: | Cox Costello & Horne

| Chartered Accountants and Tax Advisors

| 7 St John's Road

| Harrow

| HA1 2EY

POLYPHONIA PUBLISHING CONSULTANCY LTD (REGISTERED NUMBER: 11590239)

BALANCE SHEET

30 SEPTEMBER 2025

30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | - |  | 204 |  |

Investment property | 5 | 452,054 |  | 452,054 |  |

452,054 |  | 452,258 |  |

CURRENT ASSETS

Cash at bank | 2,314 |  | 4,530 |  |

CREDITORS

Amounts falling due within one year | 6 | 116,966 |  | 122,485 |  |

NET CURRENT LIABILITIES | (114,652 | ) | (117,955 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 337,402 |  | 334,303 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Capital redemption reserve | 10 |  | 10 |  |

Retained earnings | 337,292 |  | 334,193 |  |

SHAREHOLDERS' FUNDS | 337,402 |  | 334,303 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

J Monk - Director

P R Dave - Director

POLYPHONIA PUBLISHING CONSULTANCY LTD (REGISTERED NUMBER: 11590239)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Polyphonia Publishing Consultancy Ltd 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.

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.

| Going concern basis

| After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future; taken to be 12 months from signing the financial statements. No material uncertainties that cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost and 25% on cost

| All assets are initially recognised at cost and subsequently carried at cost less accumulated depreciation. The cost of an asset initially recognised includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Investment property

| Investment property consist of residential property held for long-term rental yields or for capital appreciation or both, and not held for the social benefit or for use in the business. Investment property is measured at cost, including related transaction costs, on initial recognition and subsequently at fair value as at the year end, with changes in fair value recognised in profit and loss. Subsequent expenditure is capitalised to the asset's carrying value only when it is probable that future economic benefits associated with the expenditure will flow to the company. All other repairs and maintenance costs are expensed when incurred. Fair value is determined by either independent professional third party valuers or company officers, such as the directors. Depreciation is not provided in respect of the investment property. Fair value of investment property reflects, among other things, rental income from current leases and other assumptions market participants would make when pricing the property under current market conditions.

| Rental income from operating leases is recognised on a straight-line basis over the lease term. When the company provides incentives to its tenants, the cost of incentives is recognised over the lease term, on a straight-line basis, as a reduction of rental income.

POLYPHONIA PUBLISHING CONSULTANCY LTD (REGISTERED NUMBER: 11590239)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| a) Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| b) Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

| c) Cash at bank

| Cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Cash and bank balances are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

| - |  | the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and |  |

| - |  | any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. |  |

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

POLYPHONIA PUBLISHING CONSULTANCY LTD (REGISTERED NUMBER: 11590239)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 October 2024

| and 30 September 2025 | 7,870 |  |

| DEPRECIATION

| At 1 October 2024 | 7,666 |  |

| Charge for year | 204 |  |

| At 30 September 2025 | 7,870 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 204 |  |

5. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 452,054 |  |

| NET BOOK VALUE

| At 30 September 2025 | 452,054 |  |

| At 30 September 2024 | 452,054 |  |

| Investment property has been valued internally by the directors, using market values of properties of similar nature and similar location of the property. Based on these valuations a gain of £nil was recognised in the year. The assumptions used in valuing the property are supported by market evidence, and the directors are confident the value of the investment property is accurately reflected above.

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

30.9.25 | 30.9.24 |

| £ | £

| Taxation and social security | 677 |  | (712 | ) |

| Other creditors | 116,289 |  | 123,197 |  |

116,966 |  | 122,485 |  |

7. | RELATED PARTY DISCLOSURES

| During the reporting period, total dividends of £nil (2024 - £NIL) were paid to the directors and close family.

| At the reporting date, amount due to the directors was £115,331 (2024 - £122,538). Outstanding amount is unsecured, interest free, has no fixed terms of repayment and considered payable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

POLYPHONIA PUBLISHING CONSULTANCY LTD

The following reproduces the text of the report prepared for the directors 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 Directors 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 Polyphonia Publishing Consultancy Ltd for the year ended 30 September 2025 which comprise the Profit and Loss account, 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 Board of Directors of Polyphonia Publishing Consultancy Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Polyphonia Publishing Consultancy Ltd and state those matters that we have agreed to state to the Board of Directors of Polyphonia Publishing Consultancy Ltd, as a body, 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 Polyphonia Publishing Consultancy Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Polyphonia Publishing Consultancy Ltd 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 Polyphonia Publishing Consultancy Ltd. You consider that Polyphonia Publishing Consultancy Ltd 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 Polyphonia Publishing Consultancy Ltd. 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.

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

23 April 2026