Pol-UK Recruitment Ltd

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

Registered number: SC293144

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,173		13,406

			6,173		13,406
CURRENT ASSETS
Debtors	5	3,685		118,376
Cash at bank and in hand		3,649		1,460

		7,334		119,836
Creditors: Amounts Falling Due Within One Year	6	(31,665 )		(66,718 )

NET CURRENT ASSETS (LIABILITIES)			(24,331 )		53,118

TOTAL ASSETS LESS CURRENT LIABILITIES			(18,158 )		66,524

Creditors: Amounts Falling Due After More Than One Year	7		(63,750 )		(63,750 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,173 )		(2,547 )

NET (LIABILITIES)/ASSETS			(83,081 )		227

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(83,181 )		127

SHAREHOLDERS' FUNDS			(83,081)		227

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Pol-UK Recruitment Ltd

Balance Sheet (continued)

As At 30 November 2025

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.

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

Ms Ewa Walker Director	Ms Katarzyna Kidd Director
16/07/2026

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

1. General Information

Pol-UK Recruitment Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC293144 . The registered office is Rosslyn Associates, The Walled Garden, South Building, Bush estate, Edinburgh, Midlothian, EH26 0SD.

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.

2.2. Going Concern Disclosure

Since the balance sheet date, the company has ceased trading. The directors have considered the impact of this event when preparing the financial statements and concluded that the company is no longer a going concern. The financial statements have therefore been prepared on an alternative basis appropriate to the company's circumstances.

2.3. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.4. 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:

Plant & Machinery

25% reducing balance

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 26)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 December 2024	23,688
Additions	12,005
Disposals	(27,430 )

As at 30 November 2025	8,263

...CONTINUED

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Pol-UK Recruitment Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024	10,282
Provided during the period	1,555
Disposals	(9,747 )

As at 30 November 2025	2,090

Net Book Value
As at 30 November 2025	6,173

As at 1 December 2024	13,406

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	718	96,008
Other debtors	2,967	22,368

	3,685	118,376

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	21,250	21,250
Other creditors	9,872	5,327
Taxation and social security	543	40,141

	31,665	66,718

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

	2025	2024
	£	£
Bank loans	63,750	63,750

8. Share Capital

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

9. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

Funding Circle Limited holds a floating charge over all the property or undertaking of the company.

10. Ultimate Controlling Party

Neither shareholder has ultimate control of the company.

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