REGISTERED NUMBER: 10635461 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

POLLARD & CO (BUILDERS) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T J Pollard

C J Pollard

REGISTERED OFFICE:

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

REGISTERED NUMBER:

10635461 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Intangible assets

4

1,130

2,260

Tangible assets

5

185,069

191,120

186,199

193,380

CURRENT ASSETS

Stocks

6

4,802

4,174

Debtors

7

174,096

173,999

Cash at bank

343,681

358,791

522,579

536,964

CREDITORS

Amounts falling due within one year

8

427,109

408,009

NET CURRENT ASSETS

95,470

128,955

TOTAL ASSETS LESS CURRENT LIABILITIES

281,669

322,335

CREDITORS

Amounts falling due after more than one year

9

-

(4,978

)

PROVISIONS FOR LIABILITIES

(34,376

)

(48,246

)

NET ASSETS

247,293

269,111

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

247,093

268,911

SHAREHOLDERS' FUNDS

247,293

269,111

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 18 September 2026 and were signed on its behalf by:

T J Pollard - Director

1.	STATUTORY INFORMATION

Pollard & Co (Builders) Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant, equipment & tools

-

25% on reducing balance

Furniture & fixtures

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on 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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

11,300

AMORTISATION

At 1 April 2025

9,040

Charge for year

1,130

At 31 March 2026

10,170

NET BOOK VALUE

At 31 March 2026

1,130

At 31 March 2025

2,260

5.	TANGIBLE FIXED ASSETS

Plant,

equipment

Furniture

Motor

Office

& tools

& fixtures

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

22,311

2,838

326,160

6,298

357,607

Additions

5,765

360

50,484

-

56,609

Disposals

-

-

(58,980

)

-

(58,980

)

At 31 March 2026

28,076

3,198

317,664

6,298

355,236

DEPRECIATION

At 1 April 2025

13,071

1,926

147,557

3,933

166,487

Charge for year

3,213

259

42,417

592

46,481

Eliminated on disposal

-

-

(42,801

)

-

(42,801

)

At 31 March 2026

16,284

2,185

147,173

4,525

170,167

NET BOOK VALUE

At 31 March 2026

11,792

1,013

170,491

1,773

185,069

At 31 March 2025

9,240

912

178,603

2,365

191,120

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

35,390

DEPRECIATION

At 1 April 2025

11,612

Charge for year

5,945

At 31 March 2026

17,557

NET BOOK VALUE

At 31 March 2026

17,833

At 31 March 2025

23,778

6.

STOCKS

2026

2025

£

£

Stocks

4,802

4,174

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

127,475

109,013

Amounts recoverable on contracts

35,881

52,638

Prepayments & accrued income

10,740

12,348

174,096

173,999

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

11,274

Hire purchase contracts

4,978

7,904

Trade creditors

113,831

86,195

Corporation tax

4,799

8,500

Social security & other taxes

18,040

13,632

VAT

40,382

34,600

Other creditors

1,972

1,335

Directors' current accounts

224,995

227,064

Accrued expenses

18,112

17,505

427,109

408,009

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

4,978

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

200

200