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Registered Number: 09571236
England and Wales

 

 

 

POLIMNIA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025
 
 		 Notes
 		 2025
€		   2024
€
Fixed assets      
Investments 3 1,744,464    1,744,464 
1,744,464    1,744,464 
Current assets      
Stocks 425,448    850,896 
Debtors 18,278    17,588 
Investments 124,839    124,839 
Cash at bank and in hand 264,693    152,554 
833,258    1,145,877 
Creditors: amount falling due within one year (278,494)   (210,677)
Net current assets 554,764    935,200 
 
Total assets less current liabilities 2,299,228    2,679,664 
Creditors: amount falling due after more than one year (2,995,066)   (2,995,065)
Net assets (695,838)   (315,401)
 

Capital and reserves 		     
Called up share capital 270    270 
Profit and loss account (696,108)   (315,671)
Shareholders' funds (695,838)   (315,401)
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 12 October 2026 and were signed on its behalf by:


-------------------------------
Bruno Bolfo
Director
1
General Information
POLIMNIA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09571236, registration address 51 SOUTH STREET, LONDON, ENGLAND, W1K 2XL.

The presentation currency is Euro.
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 Euro which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
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.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Investments

Cost Investments in group undertakings   Loans to group undertakings   Total
  €   €   €
At 01 January 2025 144,464    1,600,000    1,744,464 
Additions -    -    - 
Disposals -    -    - 
At 31 December 2025 144,464    1,600,000    1,744,464 

4.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contrained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
5.

Investment in associates

lnvestments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
lnvestments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognlsed as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
6.

Investments in joint venture

lnvestments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
lnvestments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other cornprehensive income/profit or loss.
Where it is impracticable to measure fair value reliably without undue cost or effort, the cost modelwill be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
2