ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 03272130

POLLEN STREET MANAGEMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 DECEMBER 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

POLLEN STREET MANAGEMENT LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF POLLEN STREET MANAGEMENT LIMITED
FOR THE PERIOD ENDED 30 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of POLLEN STREET MANAGEMENT LIMITED for the period ended 30 December 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of POLLEN STREET MANAGEMENT LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of POLLEN STREET MANAGEMENT LIMITED and state those matters that we have agreed to state to the Board of Directors of POLLEN STREET MANAGEMENT LIMITED, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than POLLEN STREET MANAGEMENT LIMITED and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that POLLEN STREET MANAGEMENT LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of POLLEN STREET MANAGEMENT LIMITED. You consider that POLLEN STREET MANAGEMENT LIMITED is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of POLLEN STREET MANAGEMENT LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Haggards Crowther LLP

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

15 September 2026

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POLLEN STREET MANAGEMENT LIMITED

REGISTERED NUMBER: 03272130

BALANCE SHEET

AS AT 30 DECEMBER 2025

	30 December	31 December
	2025	2024
Note	£	£


Current assets
Cash at bank and in hand	5	37,365		63,288
		37,365		63,288
Creditors: amounts falling due within one year	6	(37,363)		(63,286)
Net current assets			2		2
Total assets less current liabilities			2		2

Net assets			2		2

Capital and reserves
Called up share capital	7	2	2
		2	2

For the period ended 30 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 September 2026.

P J Thompson

Director

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POLLEN STREET MANAGEMENT LIMITED

REGISTERED NUMBER: 03272130

BALANCE SHEET (CONTINUED)

AS AT 30 DECEMBER 2025

The notes on pages 4 to 5 form part of these financial statements.

Page 3

POLLEN STREET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 DECEMBER 2025

1.	General information

Pollen Street Management Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 03272130 and its registered address is 60 Pembroke Road, London, England, W8 6NX.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

4.	Taxation
	No liability to UK corporation tax arose for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Page 4

POLLEN STREET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 DECEMBER 2025

4.Taxation (continued)

	Factors affecting tax charge for the period/year
	There were no factors that affected the tax charge for the period/year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2024 - 25%).

Cash at bank and in hand	37,365	63,288
	37,365	63,288

Other creditors	37,363	63,286
	37,363	63,286

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

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