Polamco Properties Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC568965

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		42		63
Investment Properties	5		539,566		539,566

			539,608		539,629
CURRENT ASSETS
Debtors	6	14,176		7,500
Cash at bank and in hand		13,145		5,081

		27,321		12,581
Creditors: Amounts Falling Due Within One Year	7	(6,011 )		(2,906 )

NET CURRENT ASSETS (LIABILITIES)			21,310		9,675

TOTAL ASSETS LESS CURRENT LIABILITIES			560,918		549,304

Creditors: Amounts Falling Due After More Than One Year	8		(622,592 )		(655,168 )

NET LIABILITIES			(61,674 )		(105,864 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(61,774 )		(105,964 )

SHAREHOLDERS' FUNDS			(61,674)		(105,864)

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Polamco Properties Ltd.

Balance Sheet (continued)

As At 30 June 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Piotr Soja

Director

27/03/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Polamco Properties Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC568965 . The registered office is 2nd Floor (East), Bellgrave Court, Rosehall Road, Bellshill, North Lanarkshire, ML4 3NR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The company continues to trade with the support of the directors and shareholders. Directors will not demand repayment of loans due to them where this would impair the company's ability to trade.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rental Income

Turnover from rental income which is recognised on a straight-line basis over the lease term.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% on cost

2.4. Investment Properties

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 July 2024	350

As at 30 June 2025	350

Depreciation
As at 1 July 2024	287
Provided during the period	21

As at 30 June 2025	308

...CONTINUED

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Polamco Properties Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025	42

As at 1 July 2024	63

5. Investment Property

	2025
	£
Fair Value
As at 1 July 2024 and 30 June 2025	539,566

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,962	4,222
Prepayments and accrued income	903	477
Other debtors	-	1,454
Intercompany Loan	311	-
VAT	-	1,347

	14,176	7,500

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	1,224	1,670
VAT	3,553	-
Accruals & deferred income	1,234	1,236

	6,011	2,906

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	1,522
Directors loan account	622,592	653,646

	622,592	655,168

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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