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Registered number: 15594304
Polaris Clinical Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Polaris Clinical Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Polaris Clinical Services Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 15594304

| 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,655
Tangible Assets | 5 |  | 8,135
|  |  | 10,790
CURRENT ASSETS
Debtors | 6 | 3,475 |
Cash at bank |  | 78,525 |
|  | 82,000 |
Creditors: Amounts Falling Due Within One Year | 7 | (31,213 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 50,787
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,577
NET ASSETS |  |  | 61,577
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | 61,477
SHAREHOLDERS' FUNDS |  |  | 61,577

Page 1
Page 2
Polaris Clinical Services Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 her 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

Dr A Paisal Director
30/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Polaris Clinical Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Polaris Clinical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15594304 . The registered office is 3 The Grange, Bristol, Avon, BS9 2RD.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisiiton of a business in 2025, is being amortised evenly over its estimated useful life of ten years.
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:

Motor Vehicle | 25% on Reducing Balance
Equipment, Fixtures & Fittings | 25% on Reducing Balance

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
Page 3
Page 4
Polaris Clinical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | -
Additions | 2,950
As at 31 March 2026 | 2,950
Amortisation
As at 1 April 2025 | -
Provided during the period | 295
As at 31 March 2026 | 295
Net Book Value
As at 31 March 2026 | 2,655
As at 1 April 2025 | -

5. Tangible Assets

| Motor Vehicle | Equipment, Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | - | - | -
Additions | 8,000 | 2,847 | 10,847
As at 31 March 2026 | 8,000 | 2,847 | 10,847
Depreciation
As at 1 April 2025 | - | - | -
Provided during the period | 2,000 | 712 | 2,712
As at 31 March 2026 | 2,000 | 712 | 2,712
Net Book Value
As at 31 March 2026 | 6,000 | 2,135 | 8,135
As at 1 April 2025 | - | - | -

6. Debtors

| 2026
--- | ---
| £
Due within one year
Trade debtors | 3,475

Page 4
Page 5
Polaris Clinical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026
--- | ---
| £
Corporation tax | 16,868
Other Creditors & Accruals | 960
Director's loan account | 13,385
| 31,213

8. Share Capital

| 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

9. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 April 2025 | -
Profit for the year and total comprehensive income | 61,977
Dividends paid | (500)
As at 31 March 2026 | 61,477

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