POLLUX NW LIMITED

POLLUX NW LIMITED Accountants' Report For the period ended 31 July 2025
Accountant's report You consider that the company is exempt from an audit for the period ended 31 July 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Statement of Financial Position and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... South East Advisory Ltd (T/A Bells Accountants) (AAT) 10a High Street, Chislehurst, Kent, BR7 5AN 03 June 2026 1

POLLUX NW LIMITED

Accountants' Report

For the period ended 31 July 2025

Accountant's report

You consider that the company is exempt from an audit for the period ended 31 July 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Statement of Financial Position and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................
South East Advisory Ltd (T/A Bells Accountants)
(AAT)
10a High Street, Chislehurst, Kent, BR7 5AN
03 June 2026

POLLUX NW LIMITED

Statement of Financial Position

As at 31 July 2025

	Notes	2025 £
Fixed assets
Financial assets	2	555,232
		555,232
Current assets
Debtors	3	19,772
Cash at bank and in hand		15,391
		35,163
Creditors: amount falling due within one year	4	(470,786)
Net current assets/(liabilities)		(435,623)


Total assets less current liabilities		119,609
Creditors: amount falling due after more than one year	5	(160,146)
Net assets/(liabilities)		(40,537)

Capital and reserves
Called up share capital		1
Profit and loss account	6	(40,538)
Shareholders fund		(40,537)

For the period ended 31 July 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 accounts for the period 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 accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors:

---------------------------------------------

Thomas Richard Aydon
Director

Date approved: 09 June 2026

POLLUX NW LIMITED

Notes to the Accounts

For the period ended 31 July 2025

Statutory Information

Pollux Nw Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 15831727, registration address 10a High Street, Chislehurst, BR7 5AN, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A Small Entities and the Companies Act 2006.

Turnover

Turnover represents rental income receivable in the period and is recognised on an accruals basis in accordance with tenancy agreements.

Investment properties

Investment property, being property held to earn rentals and/or for capital appreciation, is initially recognised at cost including directly attributable expenditure. Subsequently, investment property is measured at fair value where this can be measured reliably without undue cost or effort. Changes in fair value are recognised in profit or loss. The directors consider that the carrying value at the reporting date is a reasonable approximation of fair value.

Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Trade and other debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any 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 highly liquid investments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Equity instruments

Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Financial assets

Cost or Valuation	Investment in property	Total
	£	£
At 10 July 2024	0	0
Additions	555,232	555,232
At 31 July 2025	555,232	555,232
Depreciation
At 10 July 2024	0	0
At 31 July 2025	0	0
Net book values
At 31 July 2025	555,232	555,232

Debtors: amounts falling due within one year

	2025 £
Prepayments	19,771
Directors' current accounts	1
	19,772

Creditors: amount falling due within one year

	2025 £
Accrued expenses	304
Other creditors	155,482
Bank loans & overdrafts	315,000
	470,786

Creditors: amount falling due after more than one year

	2025 £
Other creditors	105,491
Directors' loan accounts	54,655
	160,146

Profit and loss account

	2025 £
Balance at 10 July 2024	0
Loss for the period	(40,538)
Balance at 31 July 2025	(40,538)

8.	Average number of employees Average number of employees during the period was 1.