REGISTERED NUMBER: 15080139 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

POLYBLOCK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H Vazir Moghadam

REGISTERED OFFICE:

154-160 Fleet Street

Unit 303

London

EC4A 2DQ

REGISTERED NUMBER:

15080139 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Tangible assets

4

3,226

2,477

Investments

5

453,997

-

457,223

2,477

CURRENT ASSETS

Debtors

6

21,382

6,916

Cash at bank

255,802

2,380

277,184

9,296

CREDITORS

Amounts falling due within one year

7

636,463

55,782

NET CURRENT LIABILITIES

(359,279

)

(46,486

)

TOTAL ASSETS LESS CURRENT LIABILITIES

97,944

(44,009

)

PROVISIONS FOR LIABILITIES

807

-

NET ASSETS/(LIABILITIES)

97,137

(44,009

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

97,136

(44,010

)

97,137

(44,009

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

Mr H Vazir Moghadam - Director

1.	STATUTORY INFORMATION

Polyblock Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

3,302

Additions

1,711

At 31 August 2025

5,013

DEPRECIATION

At 1 September 2024

825

Charge for year

962

At 31 August 2025

1,787

NET BOOK VALUE

At 31 August 2025

3,226

At 31 August 2024

2,477

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

Additions

119,056

334,941

453,997

At 31 August 2025

119,056

334,941

453,997

NET BOOK VALUE

At 31 August 2025

119,056

334,941

453,997

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

1,424

1,423

Value added tax

2,579

5,493

Prepayments and accrued income

17,379

-

21,382

6,916

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Corporation tax

29,048

-

Director's current account

606,015

55,782

Accruals and deferred income

1,400

-

636,463

55,782

8.	OTHER FINANCIAL COMMITMENTS

The company is committed to paying rent to Workspace Management Limited up to 1st of April 2027. For the year ended 31August 2026, the company is committed to paying rent of £21,682 and for the year ended 31 August 2027 the commitment is £13,009.