1 March 2025 true No description of principal activity Taxfiler 2024.6 SC558824 business:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC558824 2025-02-28 SC558824 business:EntityNoLongerTradingButTradedInPast 2025-03-01 2026-02-28 SC558824 2025-03-01 2026-02-28 SC558824 business:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 SC558824 business:FilletedAccounts 2025-03-01 2026-02-28 SC558824 2026-02-28 SC558824 business:Director1 2025-03-01 2026-02-28 SC558824 business:RegisteredOffice 2025-03-01 2026-02-28 SC558824 2025-02-28 SC558824 core:WithinOneYear 2026-02-28 SC558824 core:WithinOneYear 2025-02-28 SC558824 core:ShareCapital core:PreviouslyStatedAmount 2026-02-28 SC558824 core:ShareCapital core:PreviouslyStatedAmount 2025-02-28 SC558824 core:SharePremium core:PreviouslyStatedAmount 2026-02-28 SC558824 core:SharePremium core:PreviouslyStatedAmount 2025-02-28 SC558824 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-02-28 SC558824 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-02-28 SC558824 core:PreviouslyStatedAmount 2026-02-28 SC558824 core:PreviouslyStatedAmount 2025-02-28 SC558824 business:SmallEntities 2025-03-01 2026-02-28 SC558824 countries:Scotland 2025-03-01 2026-02-28 SC558824 core:FurnitureFittings 2025-03-01 2026-02-28 SC558824 core:FurnitureFittings 2025-02-28 SC558824 core:FurnitureFittings 2026-02-28 SC558824 core:AfterOneYear 2026-02-28 SC558824 core:AfterOneYear 2025-02-28 SC558824 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC558824 (Scotland)
Company Policy Ltd Unaudited accounts for the year ended 28 February 2026
Company Policy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Company Policy Ltd Company Information for the year ended 28 February 2026
Director
Susan Brown
Company Number
SC558824 (Scotland)
Registered Office
UNIT 17 MID ROAD INDUSTRIAL ESTATE PRESTONPANS EAST LOTHIAN EH32 9ER SCOTLAND
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Company Policy Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
351
351
Current assets
Debtors
5
606,376
606,376
Cash at bank and in hand
48,784
48,784
655,160
655,160
Creditors: amounts falling due within one year
6
(1,777,367)
(1,777,367)
Net current liabilities
(1,122,207)
(1,122,207)
Net liabilities
(1,121,856)
(1,121,856)
Capital and reserves
Called up share capital
25
25
Share premium
12,475
12,475
Profit and loss account
(1,134,356)
(1,134,356)
Shareholders' funds
(1,121,856)
(1,121,856)
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 August 2026 and were signed on its behalf by
Susan Brown Director Company Registration No. SC558824
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Company Policy Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Company Policy Ltd is a private company, limited by shares, registered in Scotland, registration number SC558824. The registered office is UNIT 17, MID ROAD INDUSTRIAL ESTATE, PRESTONPANS, EAST LOTHIAN, EH32 9ER, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line method
Research and development
Expenditure on research and development is written off in the year in which it is incurred. Expenditure recorded this year totals £889,500 and forms the basis of the R&D Tax Credit reclaim shown in other debtors.
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 March 2025
879
At 28 February 2026
879
Depreciation
At 1 March 2025
528
At 28 February 2026
528
Net book value
At 28 February 2026
351
At 28 February 2025
351
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Company Policy Ltd Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
593,901
593,901
Amounts falling due after more than one year
Other debtors
12,475
12,475
6
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings and other participating interests
409,242
409,242
Loans from directors
1,368,125
1,368,125
1,777,367
1,777,367
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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