REGISTERED NUMBER: 09597171 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Polymer Trade Manufacturing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Gregory

C G Marsh

REGISTERED OFFICE:

Units A G 2/3 Clarence Mill

Clarence Road

Bollington

Macclesfield

Cheshire

SK10 5JZ

REGISTERED NUMBER:

09597171 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Tangible assets

4

194,501

269,067

CURRENT ASSETS

Stocks

5

66,459

27,357

Debtors

6

943,544

932,632

Cash at bank and in hand

399,381

311,907

1,409,384

1,271,896

CREDITORS

Amounts falling due within one year

7

436,197

446,735

NET CURRENT ASSETS

973,187

825,161

TOTAL ASSETS LESS CURRENT LIABILITIES

1,167,688

1,094,228

CREDITORS

Amounts falling due after more than one year

8

(113,855

)

(184,912

)

PROVISIONS FOR LIABILITIES

(30,155

)

(42,991

)

NET ASSETS

1,023,678

866,325

CAPITAL AND RESERVES

Called up share capital

10

500

500

Retained earnings

11

1,023,178

865,825

SHAREHOLDERS' FUNDS

1,023,678

866,325

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2026 and were signed on its behalf by:

P Gregory - Director

C G Marsh - Director

1.	STATUTORY INFORMATION

Polymer Trade Manufacturing Limited 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.

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 and machinery etc

-

20% on cost

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 Statement of Income and Retained Earnings, 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.

Judgements 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.

There are no judgements or key sources of estimation uncertainty.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 June 2025

138,004

7,180

227,307

372,491

Additions

3,170

-

-

3,170

Disposals

-

-

(17,500

)

(17,500

)

At 31 May 2026

141,174

7,180

209,807

358,161

DEPRECIATION

At 1 June 2025

38,353

3,593

61,478

103,424

Charge for year

27,559

1,435

39,263

68,257

Eliminated on disposal

-

-

(8,021

)

(8,021

)

At 31 May 2026

65,912

5,028

92,720

163,660

NET BOOK VALUE

At 31 May 2026

75,262

2,152

117,087

194,501

At 31 May 2025

99,651

3,587

165,829

269,067

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2025

and 31 May 2026

113,995

192,812

306,807

DEPRECIATION

At 1 June 2025

22,779

38,562

61,341

Charge for year

22,799

38,563

61,362

At 31 May 2026

45,578

77,125

122,703

NET BOOK VALUE

At 31 May 2026

68,417

115,687

184,104

At 31 May 2025

91,216

154,250

245,466

5.

STOCKS

31.5.26

31.5.25

£

£

Stocks

66,459

27,357

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

433,019

471,876

Amounts owed by group undertakings

483,191

433,191

Other debtors

27,334

27,565

943,544

932,632

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

71,057

73,567

Trade creditors

193,202

210,927

Amounts owed to group undertakings

7,792

7,792

Taxation and social security

148,236

138,607

Other creditors

15,910

15,842

436,197

446,735

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

113,855

184,912

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

£

The invoice finance account is secured by way of a fixed and floating charge over the company's assets.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

500

"Ordinary"

1

500

500

11.

RESERVES

Retained

earnings

£

At 1 June 2025

865,825

Profit for the year

197,353

Dividends

(40,000

)

At 31 May 2026

1,023,178