POLBUD ( UK ) LTD

POLBUD ( UK ) LTD
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

POLBUD ( UK ) LTD Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. VALANI VALANI & CO LIMITED 30 November 2025 .................................................... VALANI VALANI & CO LIMITED 96 BRIDGE STREET PETERBOROUGH PE1 1DY 28 August 2026 1

POLBUD ( UK ) LTD
Accountants' Report
For the year ended 30 November 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
VALANI VALANI & CO LIMITED
30 November 2025

....................................................

VALANI VALANI & CO LIMITED
96 BRIDGE STREET
PETERBOROUGH
PE1 1DY
28 August 2026

1

POLBUD ( UK ) LTD
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	79,126	28,027
		79,126	28,027
Current assets
Stocks		199,973	189,201
Debtors		20,000	20,000
Cash at bank and in hand		6,860	22,204
		226,833	231,405
Creditors: amount falling due within one year		(226,053)	(225,111)
Net current assets		780	6,294

Total assets less current liabilities		79,906	34,321
Creditors: amount falling due after more than one year		(60,243)	(18,619)
Provisions for liabilities		(346)	(294)
Net assets		19,317	15,408

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		19,315	15,406
Shareholders' funds		19,317	15,408

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 28 August 2026 and were signed on its behalf by:

-------------------------------
ADAM SOKOLOWSKI
Director

2

POLBUD ( UK ) LTD
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

POLBUD ( UK ) LTD is a private company, limited by shares, registered in England and Wales, registration number 10494243, registration address UNIT 1, FENGATE, PETERBOROUGH, PE1 5XB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18% Reducing Balance
Motor Vehicles	18% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 5).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 December 2024	31,825	68,928	100,753
Additions	-	64,259	64,259
Disposals	-	-	-
At 30 November 2025	31,825	133,187	165,012
Depreciation
At 01 December 2024	28,818	43,908	72,726
Charge for year	3,007	10,153	13,160
On disposals	-	-	-
At 30 November 2025	31,825	54,061	85,886
Net book values
Closing balance as at 30 November 2025	-	79,126	79,126
Opening balance as at 01 December 2024	3,007	25,020	28,027

4.

Share Capital

Authorised
2 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

3

Registered Number: 10494243
England and Wales
POLBUD ( UK ) LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025