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F.A.Pollak Limited
Financial Statements
For The Year Ended 31 July 2025
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
F.A.Pollak Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
F.A.Pollak Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 03723600

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 61 |  | 124
|  |  | 61 |  | 124
CURRENT ASSETS
Stocks | 6 | 1,013 |  | 2,077 |
Debtors | 7 | 8,716 |  | 10,243 |
Cash at bank and in hand |  | 8,788 |  | - |
|  | 18,517 |  | 12,320 |
Creditors: Amounts Falling Due Within One Year | 8 | (83,315 ) |  | (79,235 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (64,798 ) |  | (66,915 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (64,737 ) |  | (66,791 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (4,394 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (30 )
NET LIABILITIES |  |  | (64,737 ) |  | (71,215 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (64,837 ) |  | (71,315 )
SHAREHOLDERS' FUNDS |  |  | (64,737) |  | (71,215)

Page 1
Page 2
F.A.Pollak Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Alexander Roeder Director
1 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
F.A.Pollak Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
F.A.Pollak Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03723600 . The registered office is 133 Station Road, Sidcup, Kent, DA15 7AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. Due to the financial position of the company, the validity of this basis is conditional on the support of the companys directors and shareholders.
On this basis, the directors consider that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of their support.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. The goodwill has been fully amortised over its estimated useful life.
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F.A.Pollak Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.5. 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:

Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Straight line

2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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Page 5
F.A.Pollak Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 100,000
As at 31 July 2025 | 100,000
Amortisation
As at 1 August 2024 | 100,000
As at 31 July 2025 | 100,000
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 11,240 | 250 | 11,490
As at 31 July 2025 | 11,240 | 250 | 11,490
Depreciation
As at 1 August 2024 | 11,240 | 126 | 11,366
Provided during the period | - | 63 | 63
As at 31 July 2025 | 11,240 | 189 | 11,429
Net Book Value
As at 31 July 2025 | - | 61 | 61
As at 1 August 2024 | - | 124 | 124

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,013 |  | 2,077

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Page 6
F.A.Pollak Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Deferred tax current asset | 8,716 |  | 10,243

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,162 |  | 9,857
Other taxes and social security | 7,197 |  | 5,821
VAT | 54,290 |  | 35,980
Credit Card Account | 3,462 |  | 673
Accruals and deferred income | 2,950 |  | 2,350
Director's loan account | 10,254 |  | 24,554
| 83,315 |  | 79,235

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,394

10. Share Capital

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

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