Polaris Clinical Services Limited

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

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

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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.

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

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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

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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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