REGISTERED NUMBER: SC688511 (Scotland)

POL-SCOT HOMES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2025 TO 31 JULY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A A Kisiel

A Polujan

N Polujan

REGISTERED OFFICE:

39 Birdston Drive

Stepps

Glasgow

G33 6FL

REGISTERED NUMBER:

SC688511 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

CURRENT ASSETS

Stocks

-

162,450

Debtors

4

-

765

Cash at bank

37,624

1,127

37,624

164,342

CREDITORS

Amounts falling due within one year

5

40,249

201,948

NET CURRENT LIABILITIES

(2,625

)

(37,606

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,625

)

(37,606

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(2,627

)

(37,608

)

SHAREHOLDERS' FUNDS

(2,625

)

(37,606

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

A Polujan - Director

1.	STATUTORY INFORMATION

Pol-Scot Homes Ltd is a private company, limited by shares , registered in Scotland. 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 represents the value of property sales carried out in the period, excluding value added tax.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the period comprises current 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 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.

Going concern

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

28.2.25

£

£

Tax recoverable

-

765

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

28.2.25

£

£

Loans

-

20,000

Directors' loan accounts

2,966

110,333

Taxation and social security

10,125

-

Other creditors

27,158

71,615

40,249

201,948

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.26

28.2.25

£

£

Loans

-

20,000

The company had provided the company's loan creditor with a fixed charge over the company's property for all sums due.

7.	RELATED PARTY DISCLOSURES